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European Union - Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons

Country:
European Union
Author:
A. Rigaut
Issue:
European Taxation, 2016 (Volume 56), No 11
Published:
18 October 2016
This article discusses the genesis of the Anti-Tax Avoidance Directive (2016/1164), its scope and main provisions, as well as some perspectives on future policy making.
 
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