EC Library Guide on fighting tax avoidance and evasion: Introduction
Introduction
About this Library Guide
This Library Guide has been compiled to support the work of the European Commission. It may also be of interest to students, researchers and the wider public.
The Library Guide presents a curated selection of relevant sources on the topic: EU websites, EU publications, EU statistics and data, EU law, EU research results, international publications, peer-reviewed research journals and articles, books, think tank reports and news updates.
Use the Find-eR search box on the left to discover information sources on other topics that matter to you.
Tax avoidance and evasion
Tax avoidance: Using legal instruments in order to pay as little tax as possible, for example by shifting profits to a low-tax country or deducting interest payments for loans with artificially-inflated interest rates.
Tax evasion or tax fraud: Using illegal practices to avoid paying taxes, for example by not declaring profits or using various ways to avoid paying VAT.
Source: European Parliament
The resources listed in the EC Library Guides do not necessarily represent the positions, policies or opinions of the EU institutions and bodies.