e-Journal
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Table of Contents: 1. Introduction. – 2. The evolvement of European Union intervention on tax avoidance. – 2.1. Initial coordination efforts on tax avoidance and harmful tax competition. – 2.2. OECD action and its effect on European law. – 3. The Anti-Tax Avoidance Directive. – 3.1. The Directive and its general reception. – 3.2. The individual...
