Item talk:Q226402

{

 "OpenAlex": {
   "display_name": "European Union Tax Law and Policy",
   "description": "This cluster of papers focuses on the European Union tax law and policy, particularly addressing issues such as tax avoidance, corporate taxation, financial reporting, cross-border taxation, the implementation of General Anti-Avoidance Rules (GAARs), and the impact of EU directives on member states' tax systems. The papers also explore the balance between tax sovereignty and the fundamental freedoms within the EU, as well as the harmonization of tax regulations across borders.",
   "keywords": [
     "Tax Avoidance",
     "EU Law",
     "Corporate Taxation",
     "Financial Reporting",
     "Cross-Border Taxation",
     "General Anti-Avoidance Rules (GAARs)",
     "Directive 2013/34/EU",
     "Mergers and Acquisitions",
     "VAT Directives",
     "Sovereignty"
   ],
   "ids": {
     "openalex": "https://openalex.org/T14030",
     "wikipedia": "https://en.wikipedia.org/wiki/Tax_law"
   },
   "subfield": {
     "id": "https://openalex.org/subfields/1402",
     "display_name": "Accounting"
   },
   "field": {
     "id": "https://openalex.org/fields/14",
     "display_name": "Business, Management and Accounting"
   },
   "domain": {
     "id": "https://openalex.org/domains/2",
     "display_name": "Social Sciences"
   },
   "updated_date": "2024-08-12T05:52:49.471206",
   "created_date": "2024-01-23",
   "type": "topic",
   "oa_id": "T14030",
   "id": "https://openalex.org/T14030"
 }

}