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Abuse of Law in European Taxation
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Abuse of Law in European Taxation

Book Details

Format Hardback or Cased Book
ISBN-10 3031870115
ISBN-13 9783031870118
Publisher Springer International Publishing AG
Imprint Springer International Publishing AG
Country of Manufacture GB
Country of Publication GB
Publication Date May 20th, 2025
Print length 256 Pages
Ksh 32,400.00
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Starting from a general clarification of notions like ‘tax avoidance’ and ‘aggressive tax planning’ and informed by a deep-diving comparative analysis of the concept of ‘abuse’, the authors examine special anti-avoidance rules both in EU legislation on indirect taxes and under the existing EU corporate tax directives.

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