2017, Volume 26, Issue 3
- Harmonizing Anti-Tax Avoidance Rules
- The Interest Limitation Rule in the Anti-Tax Avoidance Directive (ATAD) and the Net Taxation Principle
- Exit Taxation: From an Internal Market Barrier to a Tax Avoidance Prevention Tool
- The General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: An Analysis Against the Wider Perspective of the European Court of Justice’s Case Law on Abuse of EU Law
- CFC Rules and Anti-Tax-Avoidance Directive
- Hybrid Mismatches Under the ATAD I and II
- Taking EU Fundamental Freedoms Seriously.: Does the Anti-Tax Avoidance Directive Take Precedence over the Single Market?