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03341aam a2200409 i 4500 001 81F28382DDAE11EDB031D5162DECA4DB 003 SILO 005 20230418010100 008 220223t20222022enk b 001 0 eng 010 $a 2022008837 020 $a 1032314869 020 $a 9781032314860 020 $a 1032314850 020 $a 9781032314853 035 $a (OCoLC)1301487155 040 $a DLC $b eng $e rda $c DLC $d OCLCF $d YDX $d SILO 042 $a pcc 043 $a e------ 050 00 $a KJE7128 $b .T64 2022 100 1 $a Tofan, Mihaela, $d 1976- $e author. 245 10 $a Tax avoidance and European law : $b redesigning sovereignty through multilateral regulation / $c Mihaela Tofan. 264 1 $a Abingdon, Oxon ; $b Routledge, $c 2022. 300 $a 125 pages ; $c 23 cm. 490 1 $a Routledge research in tax law 504 $a Includes bibliographical references and index. 505 0 $a Introduction -- The insight of the tax avoidance doctrine -- Challenges for the contemporary taxation systems -- European integration in taxation -- Conclusions and limits of the research. 520 $a "Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analysing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by the multinational companies. Focusing on analysing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies' abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers and advances students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union"-- $c Provided by publisher. 650 0 $a Tax evasion $x Law and legislation $z European Union countries. 650 0 $a Tax planning $z European Union countries. 650 7 $a Tax evasion $x Law and legislation. $2 fast $0 (OCoLC)fst01143757 650 7 $a Tax planning. $2 fast $0 (OCoLC)fst01143815 651 7 $a European Union countries. $2 fast $0 (OCoLC)fst01269470 776 08 $i Online version: $a Tofan, Mihaela, 1976- $t Tax avoidance and European law $d Abingdon, Oxon ; New York, NY : Routledge, 2022 $z 9781003309970 $w (DLC) 2022008838 830 0 $a Routledge research in tax law series. 941 $a 1 952 $l OVUX522 $d 20240717014208.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=81F28382DDAE11EDB031D5162DECA4DBInitiate Another SILO Locator Search