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Aggressive Tax Planning in the Post-BEPS Era: Systematic Approach with Analysis and Examples¹

Reijo Knuutinen

Knuutinen, Reijo

and

Sep 24, 2025

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Nordic Tax Journal

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Article Category: Article

Published Online: Sep 24, 2025

Received: Mar 23, 2024

Accepted: Mar 18, 2025

DOI: https://doi.org/10.2478/ntaxj-2024-0011

Keywords
Aggressive Tax Planning, Base Erosion and Profit Shifting Project, BEPS, Tax Avoidance, Anti-Tax Avoidance Directive, ATAD

© 2024 Reijo Knuutinen et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Knuutinen, Reijo

Prof., Business Law, Turku School of Economics, University of Turku

Itälä, Hannu

Doctor of Laws; University Teacher, Business Law, Turku School of Economics, University of Turku

Language:: English

Publication timeframe:: 1 times per year
Journal Subjects:: Business and Economics, Business Management, Business Law, Political Economics, Public Finance and Fiscal Theory, Law, History, Philosophy and Sociology of Law, Public Law, Tax and Accounting Law

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