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The Resource A guide to the Anti-Tax Avoidance Directive

A guide to the Anti-Tax Avoidance Directive

Label
A guide to the Anti-Tax Avoidance Directive
Title
A guide to the Anti-Tax Avoidance Directive
Contributor
Subject
Language
eng
Summary
This book provides a guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the Directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include: critical, article-by-article analysis of the ATAD; contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence; insights into the day-to-day application of the ATAD rules in practice; examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Haslehner, W.C
  • Pantazatou, K
  • Kofler, G.W
  • Rust, A
Series statement
Elgar Tax Law and Practice series
http://library.link/vocab/subjectName
  • ATAD
  • abuse of law
  • interest deduction
  • exit tax
  • GAAR
  • CFC
  • hybrid financial instrument
  • hybrid entity
  • double taxation
  • dispute resolution
  • exchange of information
  • DAC 6
  • CCTB
  • anti-avoidance
  • ECJ case law
Label
A guide to the Anti-Tax Avoidance Directive
Instantiates
Publication
Contents
  • From abuse to base erosion, how did it come to this?
  • Vanistendael, F.J.G.M.
  • ; p. 1-31
  • The general scope of the ATAD and its position in the EU legal order
  • Haslehner, W.G.
  • ; p. 32-65
  • Abuse of law as a general principle of European Union (tax) law
  • Ismer, R.
  • ; p. 66-85
  • The interest limitation (Article 4 ATAD)
  • Gutmann, D.
  • ; p. 86-104
  • The exit tax rule (Article 5 ATAD)
  • Schwarz Martínez, P.
  • ; p. 105-126
  • The GAAR (Article 6 ATAD)
  • Kuźniacki, B.
  • ; p. 127-173
  • Controlled Foreign Company rule (Articles 7 and 8 ATAD)
  • Rust, A.
  • ; p. 174-199
  • Hybrid financial instruments and anti-hybrid rules in the EU ATAD (Article 9 ATAD)
  • Parada, L.
  • ; p. 200-228
  • Hybrid entities and anti-hybrid rules in the EU ATAD (Article 9 and 9a ATAD)
  • Spies, K.
  • ; p. 229-255
  • ATAD, double taxation and tax dispute resolution
  • Richelle, I.
  • ; p. 256-276
  • Effective implementation of the ATAD: information collection, exchange and monitoring through DAC 6
  • Pantazatou, K.
  • ; p. 277-303
  • Where do we go from here? The steady move towards a common corporate tax base
  • Raaij, B. van
  • ; p. 304-325
Extent
xx, 360 p.
Isbn
9781789905762
Label
A guide to the Anti-Tax Avoidance Directive
Publication
Contents
  • From abuse to base erosion, how did it come to this?
  • Vanistendael, F.J.G.M.
  • ; p. 1-31
  • The general scope of the ATAD and its position in the EU legal order
  • Haslehner, W.G.
  • ; p. 32-65
  • Abuse of law as a general principle of European Union (tax) law
  • Ismer, R.
  • ; p. 66-85
  • The interest limitation (Article 4 ATAD)
  • Gutmann, D.
  • ; p. 86-104
  • The exit tax rule (Article 5 ATAD)
  • Schwarz Martínez, P.
  • ; p. 105-126
  • The GAAR (Article 6 ATAD)
  • Kuźniacki, B.
  • ; p. 127-173
  • Controlled Foreign Company rule (Articles 7 and 8 ATAD)
  • Rust, A.
  • ; p. 174-199
  • Hybrid financial instruments and anti-hybrid rules in the EU ATAD (Article 9 ATAD)
  • Parada, L.
  • ; p. 200-228
  • Hybrid entities and anti-hybrid rules in the EU ATAD (Article 9 and 9a ATAD)
  • Spies, K.
  • ; p. 229-255
  • ATAD, double taxation and tax dispute resolution
  • Richelle, I.
  • ; p. 256-276
  • Effective implementation of the ATAD: information collection, exchange and monitoring through DAC 6
  • Pantazatou, K.
  • ; p. 277-303
  • Where do we go from here? The steady move towards a common corporate tax base
  • Raaij, B. van
  • ; p. 304-325
Extent
xx, 360 p.
Isbn
9781789905762

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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