The Resource ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
Resource Information
The item ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung 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 ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung 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
- In 2015, the OECD published the base erosion and profit shifting (BEPS) final reports. This project is an internationally coordinated approach against harmful tax competition and aggressive tax planning. The resulting 15 actions are meant to equip governments with domestic and international instruments to address tax avoidance. With the Anti-Tax Avoidance Directive (ATAD), the implementation of BEPS-related measures, especially with regard to OECD Actions 2, 3 and 4, will be mandatory for the EU Member States. In addition, Member States will have to introduce rules for exit taxes when companies re-locate assets as well as a general anti-abuse rule (GAAR) to counteract aggressive tax planning when other rules do not apply. This article provides an overview
- Language
- eng
- Label
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
- Title
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
- Language
- eng
- Summary
- In 2015, the OECD published the base erosion and profit shifting (BEPS) final reports. This project is an internationally coordinated approach against harmful tax competition and aggressive tax planning. The resulting 15 actions are meant to equip governments with domestic and international instruments to address tax avoidance. With the Anti-Tax Avoidance Directive (ATAD), the implementation of BEPS-related measures, especially with regard to OECD Actions 2, 3 and 4, will be mandatory for the EU Member States. In addition, Member States will have to introduce rules for exit taxes when companies re-locate assets as well as a general anti-abuse rule (GAAR) to counteract aggressive tax planning when other rules do not apply. This article provides an overview
- Citation source
- In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 86 (2017), no. 4 ; 165-178
- http://library.link/vocab/creatorName
-
- Linn, A
- Pignot, B
- Geographic coverage
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- harmful tax competition
- aggressive tax planning
- ATAD
- ATAD 2
- interest deduction
- exit tax
- CFC
- hybrid entity
- Label
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
- Label
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
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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/ATAD-I-und-II--die-Richtlinien-der-EU-zur/rJVe0bTrLIE/" 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/ATAD-I-und-II--die-Richtlinien-der-EU-zur/rJVe0bTrLIE/">ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung</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/ATAD-I-und-II--die-Richtlinien-der-EU-zur/rJVe0bTrLIE/" 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/ATAD-I-und-II--die-Richtlinien-der-EU-zur/rJVe0bTrLIE/">ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung</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>
