A Guide to the Anti-Tax Avoidance Directive - Couverture rigide

 
9781789905762: A Guide to the Anti-Tax Avoidance Directive
Couverture rigide
ISBN 10 : 1789905761 ISBN 13 : 9781789905762
Editeur : Edward Elgar Publishing Ltd, 2020

Synopsis

This book provides a concise, practical guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law.

Key features include:

  • critical, article-by-article analysis of the ATAD
  • contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence
  • insights into the day-to-day application of the ATAD rules in practice
  • contributions from leading academics and practitioners in the field of tax law
  • examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.

European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book's critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.

Contributors include: D. Gutmann, W. Haslehner, R. Ismer, B. Kuzniacki, K. Pantazatou, L. Parada, I. Richelle, A. Rust, P. Schwarz, K. Spies, B. van Raaij, F. Vanistendael

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l?auteur

Edited by Werner Haslehner, ATOZ Chair for European and International Tax Law, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Edward Elgar Publishing Ltd
Date d'édition
2020
Langue
anglais
ISBN 10 
1789905761
ISBN 13 
9781789905762
Reliure
Relié
Nombre de pages
368
Éditeur
Haslehner Werner, Pantazatou Katerina, Kofler Georg, Rust Alexander
Coordonnées du fabricant
non disponible
Personne responsable
non disponible