Combating tax avoidance in the EU : harmonization and cooperation in direct taxation /
Almudí Cid, José,editor.
Ferreras Gutiérrez, Jorge Alberto,editor.
Hernández González-Barreda, Pablo Andrés,editor.
Combating Tax Avoidance in the EU' is the first book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. Following each Member State?s need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems.
Includes bibliographical references and index.
Combating Tax Avoidance in the EU' is the first book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. Following each Member State?s need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems.
Tax evasion
Taxation
Tax administration and procedure
Tax administration and procedure
Tax evasion
Taxation