Tax Avoidance and European Law
Taylor & Francis
Tax Avoidance and European LawRedesigning Sovereignty Through Multilateral Regulation\nAuthor(s): Mihaela Tofan\nFormat: Hardback\nPublisher: Taylor & Francis Ltd, United Kingdom\nImprint: Routledge\nISBN-13: 9781032314853, 978-1032314853\nSynopsis\nTax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. \n\nThis book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effec.
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