Tax Avoidance and European Law: Redesigning Sovereignty Through Multilateral Regulation

ISBN-13: 9781032314853 / Angielski / Twarda / 2022 / 152 str.

Mihaela Tofan

Opis

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.

Spis treści

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

O autorze

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.