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 originaleEnglish
Titolo della pubblicazione ospiteThe External Tax Strategy of the EU in a Post-BEPS Environment
Pagine187-218
Numero di pagine32
Volume2019
Stato di pubblicazionePubblicato - 2019

Keywords

  • ATAD

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