Essays about: "Alexiina Ahonkivi"

Found 1 essay containing the words Alexiina Ahonkivi.

  1. 1. ATAD happened – Legislating on Tax Avoidance in the EU and Implementing the Directive in Finland

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexiina Ahonkivi; [2017]
    Keywords : Tax Law; ATAD; Principle of Subsidiarity; Fundamental Freedoms; Tax Avoidance; Finland; Law and Political Science;

    Abstract : Tax avoidance has never been fought this aggressively. The EU drafted ATAD to follow the BEPS work and they chose a minimum directive as the legislative instrument. Principle of subsidiarity and the reasoned opinions of the Malta and Sweden are analysed to support the findings of the research. READ MORE