商品簡介
As the European Union (EU) evolves, it takes care of issues in international governance that likely have been a thorn in the side of nations for millennia. One of these, mismatches and overly-aggressive tax planning on either side of the borders involved, is the subject of these proceedings from the Amsterdam Center for Tax Law at their conference of 2013. Their proceedings indicate that progress is being made against aggressive tax planning and harmful tax competition. The proceedings also indicate hybrid mismatch arrangements are being made, current debate on tax avoidance continues, and double nontaxation, EU actions against tax fraud and tax evasion, OECD work on hybrid mismatches, and the scope of current work are being hashed out. This work closes with a transcript of a panel discussion. Distributed in the US by ISBS. Annotation c2014 Book News, Inc., Portland, OR (booknews.com)
