This
book includes articles by Italian tax law professors and researchers
providing a legal analysis of tax avoidance and tax evasion, both on a
national and international level. In the first part attention is given
to the coordination of national anti-avoidance rules, legal certainty,
and abuse of law in the European judicial area. The second part deals
with different anti-avoidance initiatives in the EU, OECD (BEPS), and
USA (FATCA). The third part contains articles on corporate relocation to
tax havens, and the last part deals with various aspects of exchange of
information.