Richelle, Isabelle ; Université de Liège - ULiège > Département de droit > Droit fiscal
Language :
English
Title :
“ Atad, Double Taxation and Tax Dispute Resolution ”
Alternative titles :
[en] Belgique
Publication date :
2020
Main work title :
A Guide to the Anti-Tax Avoidance Directive
Editor :
Haslehner, Werner
Köfler, Georg
Rust, Alexander
Publisher :
Elgar Publishing, Cheltenham, United Kingdom
ISBN/EAN :
9781789905762
Collection name :
Elgar Tax Law and Practice series
Pages :
256-276
Commentary :
"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." (Elgar)
