Corporate Taxation, Group Debt Funding and Base Erosion —— New Perspectives on the EU Anti-Tax Avoidance Directive

----- 公司税收，集团债务融资和基本侵蚀

ISBN: 9789403511702 出版年：2020 页码：272 Kluwer Law International

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.