501 records matched your query
02324aam a2200325Ii 4500 001 06FEAC929F4311EBBB7E29A634ECA4DB 003 SILO 005 20210417010108 008 200228s2020 ne a b 001 0 eng d 020 $a 9403511702 020 $a 9789403511702 035 $a (OCoLC)1143482432 040 $a ERASA $b eng $e rda $c ERASA $d OCLCQ $d YDXIT $d OCLCF $d UtOrBLW $d SILO 043 $a e------ $0 http://id.loc.gov/vocabulary/geographicAreas/e 050 4 $a KJE7128 $b .C67 2020 $0 http://id.loc.gov/authorities/classification/K 082 04 $a 343.404 $2 23 245 00 $a Corporate taxation, group debt funding and base erosion : $b New perspectives on the EU Anti-Tax Avoidance Directive / $c edited by Gianluigi Bizioli [and four others]. 264 1 $a Den Haag : $b Kluwer Law International, $c [2020] 300 $a xix, 250 pages : $b illustrations ; $c 25 cm. 490 1 $a Eucotax 504 $a Includes bibliographical references and index. 520 8 $a Corporate Taxation, Group Debt Funding and Base Erosion' is the first in-depth analysis of the features and implications of the directive, and it provides insightful and practical discussions by experts from around Europe on the crucial interactions of the Anti-Tax Avoidance Directive (ATAD) with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. The European Union?s (EU?s) ATAD, implemented in January 2019, confronts Member States with complex challenges, particularly through the introduction of specific permanent solutions such as the interest limitation rule. This book pays special attention to the complexities that the introduction of an interest limitation rule may create within the European financial sector. 650 0 $a Tax evasion $x Law and legislation $z European Union countries. 650 7 $a Tax evasion $x Law and legislation. $2 fast $0 (OCoLC)fst01143757 651 7 $a European Union countries. $2 fast $0 (OCoLC)fst01269470 700 1 $a Bizioli, Gianluigi, $e editor. $4 http://id.loc.gov/vocabulary/relators/edt $0 http://id.loc.gov/authorities/names/no2010085680 830 0 $a Eucotax series on European taxation. $0 http://id.loc.gov/authorities/names/n98079695 941 $a 1 952 $l OVUX522 $d 20210721015724.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=06FEAC929F4311EBBB7E29A634ECA4DBInitiate Another SILO Locator Search