The Resource Tax abuse and legal pluralism : towards concrete solutions leading to coordination between international tax treaty law and EU tax law

Tax abuse and legal pluralism : towards concrete solutions leading to coordination between international tax treaty law and EU tax law

Label
Tax abuse and legal pluralism : towards concrete solutions leading to coordination between international tax treaty law and EU tax law
Title
Tax abuse and legal pluralism : towards concrete solutions leading to coordination between international tax treaty law and EU tax law
Creator
Subject
Language
eng
Summary
This article concerns the concept of tax abuse adopted by EU and OECD. The author analyses both the notion of abuse contained in Article 7 (1) of the MLI and the EU notion of abuse as developed by the EU Court of Justice. This analysis shows the existence of discrepancies between these two notions. Furthermore, the article takes into consideration the consequences of this lack of coordination between international tax treaty law and EU tax law
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 2 ; p. 84-96
http://library.link/vocab/creatorName
De Pietro, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • international tax law
  • tax treaty
  • MLI
  • ECJ case law
  • abuse of law
Label
Tax abuse and legal pluralism : towards concrete solutions leading to coordination between international tax treaty law and EU tax law
Instantiates
Publication
Label
Tax abuse and legal pluralism : towards concrete solutions leading to coordination between international tax treaty law and EU tax law
Publication

Library Locations

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