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European Union Action against Tax Avoidance and Evasion

Author

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  • Servaas van Thiel

Abstract

No abstract is available for this item.

Suggested Citation

  • Servaas van Thiel, 2012. "European Union Action against Tax Avoidance and Evasion," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 13-19, July.
  • Handle: RePEc:ces:ifofor:v:13:y:2012:i:02:p:13-19
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    File URL: https://www.cesifo.org/DocDL/forum2-12-focus2.pdf
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    References listed on IDEAS

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    1. Thomas Hemmelgarn & Gaetan Nicodeme, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers 18, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    Steuerflucht; Steuervermeidung; Steuererhebung; EU-Steuerrecht; Good Governance; Europäische Wirtschafts- und Währungsunion;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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