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

Resource Information

The work (Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Lazarov, I

Subject

• ECJ case law
• GAAR
• ATAD
• anti-avoidance
• beneficial ownership
• Interest and Royalties Directive

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

Geographic coverage

• European Union
• Europe

Language note

English