Harmonizing Anti-Tax Avoidance Rules
Rita de la Feria
págs. 110-111
The Interest Limitation Rule in the Anti-Tax Avoidance Directive (ATAD) and the Net Taxation Principle
Ana Paula Dourado
págs. 112-121
Exit Taxation: From an Internal Market Barrier to a Tax Avoidance Prevention Tool
Steven Peeters
págs. 122-132
The General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: An Analysis Against the Wider Perspective of the European Court of Justice’s Case Law on Abuse of EU Law
Luc de Broe, Dorien Beckers
págs. 133-144
CFC Rules and Anti-Tax Avoidance Directive
Jens Schönfeld
págs. 145-152
Hybrid Mismatches Under the ATAD I and II
Gijs Fibbe, Ton Stevens
págs. 153-166
Taking EU Fundamental Freedoms Seriously: Does the Anti-Tax Avoidance Directive Take Precedence over the Single Market?
Gianluigi Bizioli
págs. 167-175
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