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Management number | 201909181 | Release Date | 2025/10/08 | List Price | $95.84 | Model Number | 201909181 | ||
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Category |
Format: Hardback
Length: 256 pages
Publication date: 20 May 2025
Publisher: Springer International Publishing AG
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.
Dimension: 235 x 155 (mm)
ISBN-13: 9783031870118
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