ISBN-13: 9786209316111 / Angielski / Miękka / 2025 / 88 str.
Amazon, Apple, IKEA and Starbucks demonstrate how internationally active companies use different tax frameworks to build a network of companies that is designed to optimise tax planning in terms of minimising the tax burden. This book highlights measures that can be taken to make such practices more difficult at European and international level without unlawfully restricting companies' freedom to structure their affairs.