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WERNER HASLEHNER, KATERINA PANTAZATOU, GEORG KOFLER, ALEXANDER RUST

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.
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Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust

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Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust

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Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust

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Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust

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Carlo Garbarino

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Carlo Garbarino

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Carlo Garbarino

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Carlo Garbarino

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Taxation of Bilateral Investments

Tax Treaties after BEPS

Carlo Garbarino

The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.