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A GUIDE TO THE ANTI-TAX AVOIDANCE DIRECTIVE
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.