The Resource (Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1

(Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1

Label
(Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
Title
(Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
Creator
Subject
Language
eng
Summary
This article critically examines the issues that arise regarding the anti-abuse rules of the Interest and Royalties Directive and some of the aspects of their interplay with the new general anti-avoidance rule (GAAR) under the Anti-Tax-Avoidance Directive (ATAD). The recent opinion of Advocate General (AG) Kokott, delivered in the case of N Luxembourg 1 serves as a foundation of the analysis. This article first describes the facts of the case to then critically analyse, one by one, the main points raised by AG Kokott, which can be grouped into two main categories: the first relates to the beneficial ownership requirement under the Interest and Royalties Directive, whilst the second concerns the anti-abuse doctrine
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 11 ; p. 873-884
http://library.link/vocab/creatorName
Lazarov, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • GAAR
  • Interest and Royalties Directive
  • ECJ case law
  • anti-avoidance
  • beneficial ownership
Label
(Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
Instantiates
Publication
Label
(Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
Publication

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