Abuse of Law in European Taxation
Book Details
Format
Hardback or Cased Book
Book Series
MPI Studies in Tax Law and Public Finance
ISBN-10
3031870115
ISBN-13
9783031870118
Publisher
Springer International Publishing AG
Imprint
Springer International Publishing AG
Country of Manufacture
GB
Country of Publication
GB
Publication Date
May 20th, 2025
Print length
256 Pages
Product Classification:
Corporate financeInternational lawFinancial lawCorporate tax
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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.
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