A Guide to the Anti-Tax Avoidance Directive (Hardcover)

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. 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 contributions from leading academics and practitioners in the field of tax law examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States. European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book's critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union. Contributors include: D. Gutmann, W. Haslehner, R. Ismer, B. Kuzniacki, K. Pantazatou, L. Parada, I. Richelle, A. Rust, P. Schwarz, K. Spies, B. van Raaij, F. Vanistendael

General

Imprint:	Edward Elgar Publishing Ltd
Country of origin:	United Kingdom
Series:	Elgar Tax Law and Practice series
Release date:	June 2020
Editors:	Werner Haslehner • Katerina Pantazatou • Georg Kofler • Alexander Rust
Dimensions:	244 x 169 x 27mm (L x W x T)
Format:	Hardcover
Pages:	368
ISBN-13:	978-1-78990-576-2
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	1-78990-576-1
Barcode:	9781789905762

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!