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

Kategoria artykułu: Article

Data publikacji: 24 wrz 2025

Otrzymano: 23 mar 2024

Przyjęty: 18 mar 2025

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

Słowa kluczowe

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.