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Tax Avoidance and Harmful Tax Competition: A Proposal for an Alternative Solution

European Taxation, 2022
For decades, the European Commission has made attempts to resolve the problem of tax avoidance and harmful tax competition in the European Union. It has proposed various solutions, including the Common Consolidated Corporate Tax Base (CCCTB), the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD), and the recently discussed Pillars One and Two ...
M. Krümpelmann
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