Title: Is Tax Avoidance the Same Thing under the OECD Base Erosion and Profit Shifting Action Plan, National Tax Law and EU Law?
Abstract: In this article, the author examines the question of whether tax avoidance as considered by the OECD in its Base Erosion and Profit Shifting Action Plan equates to tax avoidance as defined under national and/or EU law.
Publication Year: 2016
Publication Date: 2016-02-26
Language: en
Type: article
Indexed In: ['crossref']
Access and Citation
Cited By Count: 2
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