Abstract
The contribution analyzes whether and to what extent certain provisions of the ATA Directives, as implemented by Member States in their tax systems, might encroach the international tax obligations of the same Member States towards Third Countries and why such provisions might lead to the international responsibility of those Member States.
| Lingua originale | English |
|---|---|
| Titolo della pubblicazione ospite | The External Tax Strategy of the EU in a Post-BEPS Environment |
| Pagine | 187-218 |
| Numero di pagine | 32 |
| Volume | 2019 |
| Stato di pubblicazione | Pubblicato - 2019 |
Keywords
- ATAD