Abuse of Law in European Taxation

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Management number 201824634 Release Date 2025/10/08 List Price US$95.84 Model Number 201824634
Category
  1. Nonfiction
  2. Law

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

Abuse of Law in European Taxation

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