This book provides a 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, ... Read More
This book provides a 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; examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States. Read Less
Add this copy of A Guide to the Anti-Tax Avoidance Directive to cart. $259.72, new condition, Sold by Booksplease rated 4.0 out of 5 stars, ships from Southport, MERSEYSIDE, UNITED KINGDOM, published 2020 by Edward Elgar Publishing.
Add this copy of A Guide to the Anti-Tax Avoidance Directive to cart. $309.33, new condition, Sold by Kennys.ie rated 5.0 out of 5 stars, ships from Galway, IRELAND, published 2020 by Edward Elgar Publishing.
