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

Categoría del artículo: Article

Publicado en línea: 24 sept 2025

Recibido: 23 mar 2024

Aceptado: 18 mar 2025

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

Palabras clave

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

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