Essays about: "Levan Maisuradze"

Found 1 essay containing the words Levan Maisuradze.

  1. 1. The Anti-Tax Avoidance Directive and its Compatibility with Primary EU Law (Competence: Subsidiarity and Proportionality)

    University essay from Lunds universitet/Juridiska institutionen

    Author : Levan Maisuradze; [2017]
    Keywords : ATAD; BEPS; Compatibility; EU; Law; Direct; Taxation; Subsidiarity; Proportionality; Law and Political Science;

    Abstract : The EU has adopted to the anti-tax avoidance package to implement the OECD action plan on Base Erosion Profit Shifting. The Anti-Tax Avoidance Directive (ATAD) is a legislative element e of anti-tax avoidance package proposed by the Commission. READ MORE