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Abuse of Law in European Taxation

By: (Edited by) Edoardo Traversa , (Edited by) Isabelle Richelle , (Edited by) Wolfgang Schon

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Ksh 32,400.00

Format: Hardback or Cased Book

ISBN-10: 3031870115

ISBN-13: 9783031870118

Series: MPI Studies in Tax Law and Public Finance

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

Product Classification: Corporate finance
International law
Financial law
Corporate tax

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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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