The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to intern

The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be l

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop

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 s