Sökning: "Levan Maisuradze"

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  1. 1. The Anti-Tax Avoidance Directive and its Compatibility with Primary EU Law (Competence: Subsidiarity and Proportionality)

    Master-uppsats, Lunds universitet/Juridiska institutionen

    Författare :Levan Maisuradze; [2017]
    Nyckelord :ATAD; BEPS; Compatibility; EU; Law; Direct; Taxation; Subsidiarity; Proportionality; Law and Political Science;

    Sammanfattning : The EU has adopted to the anti-tax avoidance package to implement the OECD action plan on Base Erosion Profit Shifting. The Anti-Tax Avoidance Directive (ATAD) is a legislative element e of anti-tax avoidance package proposed by the Commission. LÄS MER