The Resource Die Anti-Missbrauchs-Richtlinie - vom (Un-)Sinn einer Harmonisierung = The Anti-Tax Avoidance Directive - harmonization with or without sense?

Die Anti-Missbrauchs-Richtlinie - vom (Un-)Sinn einer Harmonisierung = The Anti-Tax Avoidance Directive - harmonization with or without sense?

Label
Die Anti-Missbrauchs-Richtlinie - vom (Un-)Sinn einer Harmonisierung = The Anti-Tax Avoidance Directive - harmonization with or without sense?
Title
Die Anti-Missbrauchs-Richtlinie - vom (Un-)Sinn einer Harmonisierung = The Anti-Tax Avoidance Directive - harmonization with or without sense?
Creator
Subject
Language
eng
Summary
On 12 July 2016, the Council of the European Union enacted a Directive to prevent base erosion and profit shifting (BEPS). However, a closer examination of this Directive - from an European Union law perspective - shows that its main parts (interest limitation rule, exit taxation and CFC rule) are either incompatible with fundamental freedoms of the EU or will remain ineffective in special combination with the Parent-Subsidiary Directive
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 7 ; p. 362-376
http://library.link/vocab/creatorName
Kühbacher, T
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ATAD
  • interest deduction
  • exit tax
  • CFC
  • fundamental freedoms
  • Parent-Subsidiary Directive
Label
Die Anti-Missbrauchs-Richtlinie - vom (Un-)Sinn einer Harmonisierung = The Anti-Tax Avoidance Directive - harmonization with or without sense?
Instantiates
Publication
Label
Die Anti-Missbrauchs-Richtlinie - vom (Un-)Sinn einer Harmonisierung = The Anti-Tax Avoidance Directive - harmonization with or without sense?
Publication

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