Abuse under the Merger Directive - A different approach to the concept of 'valid comercial reasons'
Dinis Tracana
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Detalhes do Produto
- Editora: Almedina
- Coleção: Cadernos do IDEFF
- Categorias:
- Ano: 2016
- ISBN: 9789724066219
- Número de páginas: 244
- Capa: Brochada
Sinopse
This thesis, entitled “Abuse under the Merger Directive – A different approach to the concept of ‘valid commercial reasons’”, deals with the issue of tax avoidance within the scope of the Merger Directive, where the Author attempts to determine the concept of ‘abuse’ in the context of EU cross-border restructuring transactions and deal with some practical issues arising from the application of the Merger Directive’s anti-abuse provision.
In order to reach the conclusions sought by the Author, a first analysis regarding the importance of ‘abuse’ in the tax field and the financial, social and legislative consequences of these conducts driven by tax avoidance or tax evasion purposes will be undertaken. Terminological issues concerning the…
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