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This book provides a concise, practical guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include: * critical, article-by-article analysis of the ATAD * contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU...