Abuse of Law in European Taxation - MPI Studies in Tax Law and Public Finance - - Books - Springer International Publishing AG - 9783031870118 - May 20, 2025
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Abuse of Law in European Taxation - MPI Studies in Tax Law and Public Finance

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Starting from a general clarification of notions like ‘tax avoidance’ and ‘aggressive tax planning’ and informed by a deep-diving comparative analysis of the concept of ‘abuse’, the authors examine special anti-avoidance rules both in EU legislation on indirect taxes and under the existing EU corporate tax directives.

Media Books     Hardcover Book   (Book with hard spine and cover)
Released May 20, 2025
ISBN13 9783031870118
Publishers Springer International Publishing AG
Pages 256
Dimensions 150 × 220 × 20 mm   ·   569 g
Language German  
Editor Richelle, Isabelle
Editor Schon, Wolfgang
Editor Traversa, Edoardo

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