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The meaning of tax avoidance and aggressive tax planning in European Union Tax Law: some thoughts in connection with the reaction to such practices by the European Union

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationTax Avoidance Revisited in the EU BEPS Context
Editors Dourado, A.P.
Place of PublicationAmsterdam
PublisherIBFD
Pages73 - 100
ISBN (Print)9789087224226
Publication statusPublished - 2017

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law

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