{"product_id":"corporate-taxation-group-debt-funding-gianluigi-bizioli-9789403511702","title":"Corporate Taxation, Group Debt Funding and Base Erosion: New Perspectives on the EU Anti-Tax Avoidance Directive","description":"\u003cp\u003eThe EU's Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of the features and implications of the directive, provides insightful and practical discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms.\u003c\/p\u003e \u003cp\u003eSpecific issues and topics covered include the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003erelation with the OECD's Base Erosion and Profit Sharing project (BEPS) and the EU's Common Corporate Tax Base initiative; \u003c\/li\u003e \u003cli\u003etechnical subjects relating to corporate taxation and debt funding; \u003c\/li\u003e \u003cli\u003eproblems caused by the diametrically opposite tax treatment of debt and equity within a group of companies; \u003c\/li\u003e \u003cli\u003eexclusion clauses for interest expenses; and\u003c\/li\u003e \u003cli\u003einterplay between interest limitation rules and anti-hybrid rules.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eA comparative analysis of implementation issues in four leading Member States--Germany, Italy, Spain and The Netherlands--as well as a global general survey with regard to interest limitation rules allow readers to assess the particular complexities associated to the implementation of the ATAD.\u003c\/p\u003e \u003cp\u003eThis matchless commentary by leading European tax law academics and practitioners on an important and much-debated item of EU legislation gives practitioners, enterprises and tax authorities an early opportunity to understand the practical effects of the directive in the various Member States.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Gianluigi Bizioli\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403511702\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403511702\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 02\/07\/2020\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 280\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.25lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.69d","brand":"Gianluigi Bizioli","offers":[{"title":"Hardcover","offer_id":44126573363455,"sku":"9789403511702","price":165.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_9ee11160-3692-4c4c-925c-ec5ec02c8591.jpg?v=1687448959","url":"https:\/\/www.whiterainbookhouse.com\/products\/corporate-taxation-group-debt-funding-gianluigi-bizioli-9789403511702","provider":"WR Book House","version":"1.0","type":"link"}