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Tax Avoidance in Case Law (Routledge Research in Tax Law) - Hardcover

Book 6 of 6: Routledge Research in Tax Law
 
9781041144236: Tax Avoidance in Case Law (Routledge Research in Tax Law)

Synopsis

This book elaborates on the issue of tax avoidance in light of the domestic case law of the European Union Member States and the case law of the Court of Justice of the European Union (CJEU).

Analysing the most common tax avoidance instruments in European case-law, the book discusses transfer pricing, double taxation treaties, and the anti-avoidance clause. Using eight countries as case studies, Poland, Spain, Portugal, the Netherlands, Sweden, Germany, France and Italy, the book compares their different approaches to tax avoidance from the perspective of both the tax policy of the state and the strategies used by international holding companies. Additionally, the book analyses the case-law of the CJEU, widening the approach to cover tax avoidance across EU countries. Using both a practical and theoretical methodology, the book looks at the relationship between circumvention of the law, tax optimisation, tax avoidance, abuse of law, and tax planning.

The book will be of interest to researchers in the field of tax law, tax avoidance law, financial law, and European law.

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About the Author

Dominik Jan Gajewski, Professor of Law; Head of Tax Department SGH Warsaw School of Economics, Poland; Head of Centre for Analyses and Studies of Taxation SGH; judge of the Supreme Administrative Court. From 2014 to 2016, he was a member of the Tax Law Advisory Board to the Minister of Finance (Poland). He has served as an expert for the European Commission in developing strategies to combat international tax avoidance and is an expert for Team Europe at the European Commission Representation in Poland. He is the author of more than 230 scientific papers.

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