A Guide to the Anti-Tax Avoidance Directive (Elgar Tax Law and Practice series) - Hardcover

 
9781789905762: A Guide to the Anti-Tax Avoidance Directive (Elgar Tax Law and Practice series)
Hardcover
ISBN 10: 1789905761 ISBN 13: 9781789905762
Publisher: Edward Elgar Publishing, 2020

Synopsis

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

"synopsis" may belong to another edition of this title.

About the Author

Edited by Werner Haslehner, ATOZ Chair for European and International Tax Law, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

"About this title" may belong to another edition of this title.

Publisher
Edward Elgar Publishing
Publication date
2020
Language
English
ISBN 10 
1789905761
ISBN 13 
9781789905762
Binding
Hardcover
Number of pages
368
Editor
Haslehner Werner, Pantazatou Katerina, Kofler Georg, Rust Alexander