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A Guide to the Anti-Tax Avoidance Directive | Zookal Textbooks | Zookal Textbooks
  • Author(s) Werner Haslehner
  • Edition
  • PublishedJune 2020
  • PublisherEdward Elgar Publishing Inc.
  • ISBN9781789905779
This book provides a concise, practical 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.

A Guide to the Anti-Tax Avoidance Directive

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  • Author(s) Werner Haslehner
  • Edition
  • PublishedJune 2020
  • PublisherEdward Elgar Publishing Inc.
  • ISBN9781789905779
This book provides a concise, practical 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.
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