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1. 1. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Richard Påhlsson; [2020]
   Keywords : Anti-Tax Avoidance Directive; ATAD; ATAD art 4; Interest limitation rules; Tax avoidance; Tax abuse; Transposition of EU directives.; Law and Political Science;

   Abstract : The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. READ MORE