Closing Tax Loopholes and Amending Tax Legislation in Europe. Bespoke draftsmanship and inadvertencies in taxation

      Аннотация: The recent tax scandals coupled with the economic volatility of the European paradigm have sparked social backlash among ordinary taxpayers. While the topic of reducing tax evasion and tax avoidance have cemented into the political agenda of EU's decision makers, resounding cases of tax injustice continue to emerge. Are the efforts to curb tax evasion and tax avoidance enough ? Are there divergent interests in the fight against tax avoidance and tax evasion ? Is there an "authentic fight" ?

Ключевые слова: BEPS, International, OECD, Tax, Tax avoidance, tax evasion, loophole