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Wolters Kluwer Double (Non-) Taxation and EU Law (Eucotax Series on European Taxation)

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Description

Everywhere, new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
26 October 2017
Listed Since
03 November 2017

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