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

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
Creator
Subject
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
Instantiates
Publication
Label
ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
Publication

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