THE EU AND SUPRANATIONAL ORGANISMS TAX POLICY MANUAL

THE EU AND SUPRANATIONAL ORGANISMS TAX POLICY MANUAL

Author: Piergiorgio Valente

The EU and Supranational Organisms Tax Policy Manual intends to provide a concise and comprehensive picture of the developments on the tax treatment of legal entities within the framework of the EU and of the main Supranational Organisms (the OECD among these).

The text mainly addresses measures adopted at both, EU and international level, to counteract the double taxation phenomenon, which is historically deemed one of the major obstacles hindering EU entrepreneurial activities abroad.

The work puts special focus on developments witnessed in the last few years vis-à-vis the struggle against tax evasion, the latter being a crucial issue which has come under the spotlight of the international scenario, while giving due account of the most recent studies and further in-depth analyses conducted on such theme by the OECD (so-called BEPS Project).

The Manual, mainly addressed to students, stands out for its brilliant approach to the subject-matter and prompt identification of important contents.

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