The Resource Anti-tax avoidance directive (2016/1164) : new EU policy horizons

Anti-tax avoidance directive (2016/1164) : new EU policy horizons

Label
Anti-tax avoidance directive (2016/1164) : new EU policy horizons
Title
Anti-tax avoidance directive (2016/1164) : new EU policy horizons
Creator
Subject
Language
eng
Summary
This article discusses the genesis of the Anti-Tax Avoidance Directive (2016/1164) (ATAD), its scope and main provisions, as well as some perspectives on future policy making
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016), no. 11 ; p. 497-505
http://library.link/vocab/creatorName
Rigaut, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • exit tax
  • GAAR
  • interest deduction
  • CFC
  • hybrid mismatch
Label
Anti-tax avoidance directive (2016/1164) : new EU policy horizons
Instantiates
Publication
Label
Anti-tax avoidance directive (2016/1164) : new EU policy horizons
Publication

Library Locations

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      52.3736660 4.9336932
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