The national tax systems of EU member states currently face two main challenges: the intense tax competition, which is sometimes described as harmful, and the demands of European integration. Anti-abuse provisions exist in a tension between these two developments. Alexander Linn analyzes, based on a comparative legal perspective, the influence of certain general and specific norms against tax avoidance attempts on a company's location decision and their effect on tax competition. To this end, he examines the direct investment of a corporate entity that can rely on a group financing company. It becomes clear how the various anti-abuse provisions limit the operational possibilities of the financing company and how this affects the overall situation.