Wholly Artificial Arrangements Under ATAD and EU Case Law.
Since the coming into force of the EU Anti-Tax Avoidance Directive (ATAD), there has been a lot of questions as to the meaning of the concept of wholly artificial arrangements and how member states can enact legislation to combat abuse of rights and other fraudulent practices within the European Uni...
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| Format: | Others |
| Language: | English |
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Uppsala universitet, Juridiska institutionen
2019
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-389766 |