The Resource ATAD 2 : Anti-Tax Avoidance Directive

ATAD 2 : Anti-Tax Avoidance Directive

Label
ATAD 2 : Anti-Tax Avoidance Directive
Title
ATAD 2 : Anti-Tax Avoidance Directive
Creator
Subject
Language
eng
Summary
This article addresses the European Commission's 25 October 2016 proposal for a Council Directive to address hybrid mismatches with third countries. In addition to discussing the initial proposal of the Commission, the author explains the pitfalls of the proposed Directive and the concerns and positions of selected Member States. Further, comments are made on the work being undertaken by the Council, together with the Member States and with the support of the OECD, to strengthen the Commission's proposal
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 4 ; p. 127-136
http://library.link/vocab/creatorName
Balco, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD 2
  • hybrid mismatch
  • tax avoidance
Label
ATAD 2 : Anti-Tax Avoidance Directive
Publication

Library Locations

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