This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analysing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by the multinational companies.
This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analysing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by the multinational companies.
Mihaela Tofan is Professor of Law at Alexandru Ioan Cuza University of Iasi, Romania, and Fulbright Senior Scholar Alumni at NYU School of Law, USA.
Inhaltsangabe
1. Introduction 2. The insight of the tax avoidance doctrine 3. Challenges for the contemporary taxation systems 4. European integration in taxation 5. Conclusions and limits of the research
1. Introduction 2. The insight of the tax avoidance doctrine 3. Challenges for the contemporary taxation systems 4. European integration in taxation 5. Conclusions and limits of the research
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