The Resource A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
Resource Information
The item A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The author's analysis of the general anti-avoidance tax rule (GAAR) in five countries of the European Union (United Kingdom, Austria, Germany, Sweden and France) shows clearly the frailty and weakness of the theoretical and jurisprudential constructions designed to fight this international problem. The research also displays a high degree of judicial discretionary, a worrying level of legal uncertainty - as a result of the introduction of tax rules linked to vague and imprecise concepts - and an unacceptable inefficiency in the revenue collection. Furthermore, the article analyses the structure and function of the common general anti-avoidance rule (EU-GAAR) approved by the European Parliament, its scope and the problems that its possible interaction with other anti-avoidance rules (introduced by domestic law, Community law and treaty law) could generate. The adoption of an EU-GAAR does not solve the problem and only increases the chaotic juxtaposition of ineffective anti-avoidance rules
- Language
-
- eng
- eng
- Label
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- Title
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- Language
-
- eng
- eng
- Summary
- The author's analysis of the general anti-avoidance tax rule (GAAR) in five countries of the European Union (United Kingdom, Austria, Germany, Sweden and France) shows clearly the frailty and weakness of the theoretical and jurisprudential constructions designed to fight this international problem. The research also displays a high degree of judicial discretionary, a worrying level of legal uncertainty - as a result of the introduction of tax rules linked to vague and imprecise concepts - and an unacceptable inefficiency in the revenue collection. Furthermore, the article analyses the structure and function of the common general anti-avoidance rule (EU-GAAR) approved by the European Parliament, its scope and the problems that its possible interaction with other anti-avoidance rules (introduced by domestic law, Community law and treaty law) could generate. The adoption of an EU-GAAR does not solve the problem and only increases the chaotic juxtaposition of ineffective anti-avoidance rules
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),
- http://library.link/vocab/creatorName
- Velarde Aramayo, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- GAAR
- corporate income tax
- CCCTB
- case law
- ECJ case law
- Label
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- Note
- 20160318
- Label
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- Note
- 20160318
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-common-GAAR-to-protect-the-harmonized-corporate/UpYtJhPXz5Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-common-GAAR-to-protect-the-harmonized-corporate/UpYtJhPXz5Y/">A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-common-GAAR-to-protect-the-harmonized-corporate/UpYtJhPXz5Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-common-GAAR-to-protect-the-harmonized-corporate/UpYtJhPXz5Y/">A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
