The Resource The new Italian GAAR in light of the EU Anti-Tax Avoidance Directive (2016/1164)

The new Italian GAAR in light of the EU Anti-Tax Avoidance Directive (2016/1164)

Label
The new Italian GAAR in light of the EU Anti-Tax Avoidance Directive (2016/1164)
Title
The new Italian GAAR in light of the EU Anti-Tax Avoidance Directive (2016/1164)
Creator
Subject
Language
eng
Summary
Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD) establishes common minimum requirements for challenging abuses of law in the field of corporate taxation. Italy, just prior to approving the ATAD, passed a law introducing a general anti-abuse rule in response to national case law and in order to transpose existing EU soft law. This article examines whether the Italian GAAR is actually compliant with the new European minimum standard in respect of anti-abuse
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 9 ; p. 430-439
http://library.link/vocab/creatorName
Stevanato, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • domestic tax law
  • ATAD
  • GAAR
  • business tax
  • anti-avoidance
  • soft law
  • principal purpose test
  • economic substance
  • penalties
Label
The new Italian GAAR in light of the EU Anti-Tax Avoidance Directive (2016/1164)
Instantiates
Publication
Label
The new Italian GAAR in light of the EU Anti-Tax Avoidance Directive (2016/1164)
Publication

Library Locations

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