Abuse of Law in European Taxation (Bog, Hardback, Engelsk)

Abuse of Law in European Taxation

(Bog, Hardback, Engelsk)

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Beskrivelse

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.

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Alle detaljer

Forlag Springer International Publishing AG
Type Bog
Format Hardback
Sprog Engelsk
Udgivelsesdato 20-05-2025
Første udgivelsesår 2025
Serie MPI Studies in Tax Law and Public Finance
Illustrationer 3 Illustrations, black and white; XI, 256 p. 3 illus.
Fagredaktør Isabelle Richelle, Wolfgang Schon, Edoardo Traversa
Originalsprog Switzerland
Sideantal 256
Indbinding Hardback
Forlag Springer International Publishing AG
Sideoplysninger 256 pages, 3 Illustrations, black and white; XI, 256 p. 3 illus.
Mål 235 x 155
ISBN-13 / EAN-13 9783031870118