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

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
Creator
Subject
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
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/E-F/ECTARE/1_4-17.zip
Publication
Note
20160318

Library Locations

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      52.3736660 4.9336932
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