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Corporate Taxation, Group Debt Funding and Base Erosion: New Perspectives on the EU Anti-Tax Avoidance Directive
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Corporate Taxation, Group Debt Funding and Base Erosion is the first in-depth analysis of the features and implications of the directive, and it provides insightful and practical discussions by experts from around Europe on the crucial interactions of the Anti-Tax Avoidance Directive (ATAD) with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. The European Union’s (EU’s) ATAD, implemented in January 2019, confronts Member States with complex challenges, particularly through the introduction of specific permanent solutions such as the interest limitation rule. This book pays special attention to the complexities that the introduction of an interest limitation rule may create within the European financial sector.
Gianluigi bizioli - Personal Name
Leopoldo Parada - Personal Name
Mario Grandinetti - Personal Name
Giuseppe Vanz - Personal Name
Alessandro Vicini Ronchetti - Personal Name
Leopoldo Parada - Personal Name
Mario Grandinetti - Personal Name
Giuseppe Vanz - Personal Name
Alessandro Vicini Ronchetti - Personal Name
10 COR gia
978-94-035-1170-2
10 COR gia
Book
English
Kluwer law international
2020
The Netherlands
xix, 250p, 24.5cm
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