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This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Tax evasion --- Taxation --- Tax planning --- International business enterprises --- Fraude fiscale --- Impôt --- Évasion fiscale --- Entreprises multinationales --- Law and legislation --- Droit --- belastingontwijking --- europe --- ATAD (Anti Tax Avoidance Directive) --- interestbeperking --- evasion fiscale --- europa --- limitations des intérêts --- Impôt --- Évasion fiscale