1st Edition
Tax Avoidance and European Law Redesigning Sovereignty Through Multilateral Regulation
By Mihaela Tofan
Copyright 2022
132 Pages
by
Routledge
132 Pages
by
Routledge
132 Pages
by
Routledge
Also available as eBook on:
Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies... Read more
1. Introduction 2. The insight of the tax avoidance doctrine 3. Challenges for the contemporary taxation systems 4. European integration in taxation 5. Conclusions and limits of the research
Biography
Mihaela Tofan is Professor of Law at Alexandru Ioan Cuza University of Iasi, Romania, and Fulbright Senior Scholar Alumni at NYU School of Law, USA.
