Add to ORKGEU anti-tax avoidance critically compared to OECD approachEU anti-tax avoidance critically compared to OECD approachC
On 28 January 2016 the European Commission made public a package of measures aimed to tackle tax avo...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
Multinational Companies are using treaties between states to enter into schemes for tax avoidance an...
The EU has adopted to the anti-tax avoidance package to implement the OECD action plan on Base Erosi...
Several studies have reported that tax avoidance is used mostly by multinational companies where, by...
After hanging over the market for some time, it has now arrived: the Anti Tax Avoidance Package publ...
The EU Common Consolidated Corporate Tax Base: Critical Analysis serves as a guide to the major deve...
peer reviewedThe Controlled Foreign Company (CFC) regime proposed by the Commission as part of the n...
The Anti-Tax Avoidance Directive (ATAD-1) is perhaps the most important achievement so far by the Eu...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
peer reviewedThis short chapter analyses the relationship between the interest limitation rules laid...
Taxation inevitably gives rise to tax planning. In the era of globalization, multinationals in parti...
Corporate tax avoidance is high on the policy agenda. Government tax revenues are reduced by a few h...
The aim of the thesis is to describe and evaluate the Czech implementation of Anti-Tax Avoidance Dir...
On 28 January 2016 the European Commission made public a package of measures aimed to tackle tax avo...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
Multinational Companies are using treaties between states to enter into schemes for tax avoidance an...
The EU has adopted to the anti-tax avoidance package to implement the OECD action plan on Base Erosi...
Several studies have reported that tax avoidance is used mostly by multinational companies where, by...
After hanging over the market for some time, it has now arrived: the Anti Tax Avoidance Package publ...
The EU Common Consolidated Corporate Tax Base: Critical Analysis serves as a guide to the major deve...
peer reviewedThe Controlled Foreign Company (CFC) regime proposed by the Commission as part of the n...
The Anti-Tax Avoidance Directive (ATAD-1) is perhaps the most important achievement so far by the Eu...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases,...
peer reviewedThis short chapter analyses the relationship between the interest limitation rules laid...
Taxation inevitably gives rise to tax planning. In the era of globalization, multinationals in parti...
Corporate tax avoidance is high on the policy agenda. Government tax revenues are reduced by a few h...
The aim of the thesis is to describe and evaluate the Czech implementation of Anti-Tax Avoidance Dir...
On 28 January 2016 the European Commission made public a package of measures aimed to tackle tax avo...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
Multinational Companies are using treaties between states to enter into schemes for tax avoidance an...