Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative.
This book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law.
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Superior document: | IBFD Doctoral Series ; v.62 |
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Place / Publishing House: | Amsterdam : : IBFD Publications USA, Incorporated,, 2022. ©2022. |
Year of Publication: | 2022 |
Edition: | 1st ed. |
Language: | English |
Series: | IBFD Doctoral Series
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Online Access: | |
Physical Description: | 1 online resource (330 pages) |
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Summary: | This book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law. |
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ISBN: | 9789087227432 9789087227418 |
Hierarchical level: | Monograph |