WERNER HASLEHNER / KATERINA PANTAZATOU / AIKATERINI PANTAZATOU / GEORG KOFLER / RUST, ALEXANDER
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. u003cpu003eKey features include:u003c/pu003e u003culu003e u003cliu003ecritical, article-by-article analysis of the ATADu003c/liu003e u003cliu003econtextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudenceu003c/liu003e u003cliu003einsights into the day-to-day application of the ATAD rules in practiceu003c/liu003e u003cliu003econtributions from leading academics and practitioners in the field of tax lawu003c/liu003e u003cliu003eexamples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.u003c/liu003e u003c/ulu003e u003cpu003eEuropean and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book's critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.u003c/pu003e u003cpu003eu003cbu003eContributors include:u003c/bu003eD. Gutmann, W. Haslehner, R. Ismer, B. Kuzniacki, K. Pantazatou, L. Parada, I. Richelle, A. Rust, P. Schwarz, K. Spies, B. van Raaij, F. Vanistendaelu003c/pu003e
