European Union Action against Tax Avoidance and Evasion
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References listed on IDEAS
- 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.
- Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, ULB -- Universite Libre de Bruxelles.
- Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
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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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