The Resource Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?

Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?

Label
Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
Title
Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
Creator
Subject
Language
eng
Summary
This article analyses whether the general anti-abuse rule (GAAR) of the Anti-Tax Avoidance Directive (ATAD) is an effective tool to tackle tax avoidance. The author uses a comparative technique as a method to identify if there is a common understanding of the concept of abuse of tax laws within the EU legal order. Also, the general consequences of the application of the GAAR of the ATAD are exposed
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 1 ; p. 38-52
http://library.link/vocab/creatorName
Öner, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • GAAR
  • anti-avoidance
  • abuse of law
  • principal purpose test
  • Interest and Royalties Directive
  • Merger Directive
  • Parent-Subsidiary Directive
Label
Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
Instantiates
Publication
Label
Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
Publication

Library Locations

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