Despite continuous instability in the European Community (EC) its mayor countries Germany, France, the United Kingdom, and Italy exhibit continuously economic growth and stability. According to the International Monetary Fund these European countries have – in this order – the highest gross domestic product in the European Community in 2012. In this article anti-avoidance legislation of – according to the gross domestic product – the four most important EC countries will be reviewed with reference to the tax differential to the thirty-four OECD Member Countries.

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