Corporate taxation, group debt funding and base erosion: new perspectives on the EU Anti-Tax Avoidance Directive
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) wi...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
[Alphen aan den Rijn]
Wolters Kluwer
[2020]
|
| Schriftenreihe: | EUCOTAX series on European taxation
Volume 67 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | 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 |
| Beschreibung: | xix, 250 Seiten |
| ISBN: | 9789403511702 9403511702 |
Internformat
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T14:19:04Z |
| indexdate | 2024-07-10T08:50:30Z |
| institution | BVB |
| isbn | 9789403511702 9403511702 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032070273 |
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| physical | xix, 250 Seiten |
| publishDate | 2020 |
| publishDateSearch | 2020 |
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| publisher | Wolters Kluwer |
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| series | EUCOTAX series on European taxation |
| series2 | EUCOTAX series on European taxation |
| spellingShingle | Corporate taxation, group debt funding and base erosion new perspectives on the EU Anti-Tax Avoidance Directive EUCOTAX series on European taxation Europäische Union ATAD-Richtlinie (DE-588)1162501766 gnd Körperschaftsteuer (DE-588)4031597-6 gnd |
| subject_GND | (DE-588)1162501766 (DE-588)4031597-6 (DE-588)4143413-4 |
| title | Corporate taxation, group debt funding and base erosion new perspectives on the EU Anti-Tax Avoidance Directive |
| title_auth | Corporate taxation, group debt funding and base erosion new perspectives on the EU Anti-Tax Avoidance Directive |
| title_exact_search | Corporate taxation, group debt funding and base erosion new perspectives on the EU Anti-Tax Avoidance Directive |
| title_exact_search_txtP | Corporate taxation, group debt funding and base erosion new perspectives on the EU Anti-Tax Avoidance Directive |
| title_full | Corporate taxation, group debt funding and base erosion new perspectives on the EU Anti-Tax Avoidance Directive edited by Gianluigi Bizioli, Mario Grandinetti, Leopoldo Parada, Giuseppe Vanz, Alessandro Vicini Ronchetti |
| title_fullStr | Corporate taxation, group debt funding and base erosion new perspectives on the EU Anti-Tax Avoidance Directive edited by Gianluigi Bizioli, Mario Grandinetti, Leopoldo Parada, Giuseppe Vanz, Alessandro Vicini Ronchetti |
| title_full_unstemmed | Corporate taxation, group debt funding and base erosion new perspectives on the EU Anti-Tax Avoidance Directive edited by Gianluigi Bizioli, Mario Grandinetti, Leopoldo Parada, Giuseppe Vanz, Alessandro Vicini Ronchetti |
| title_short | Corporate taxation, group debt funding and base erosion |
| title_sort | corporate taxation group debt funding and base erosion new perspectives on the eu anti tax avoidance directive |
| title_sub | new perspectives on the EU Anti-Tax Avoidance Directive |
| topic | Europäische Union ATAD-Richtlinie (DE-588)1162501766 gnd Körperschaftsteuer (DE-588)4031597-6 gnd |
| topic_facet | Europäische Union ATAD-Richtlinie Körperschaftsteuer Aufsatzsammlung |
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