Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?

Resource Information

The work Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance? 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

Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?

Creator

• Öner, C

Subject

• GAAR
• Interest and Royalties Directive
• Merger Directive
• ATAD
• abuse of law
• anti-avoidance
• principal purpose test
• Parent-Subsidiary Directive

Language

eng

Summary

This article analyses whether the general anti-abuse rule (GAAR) of the Anti-Tax Avoidance Directive (ATAD) is an effective tool to tackle tax avoidance. The author uses a comparative technique as a method to identify if there is a common understanding of the concept of abuse of tax laws within the EU legal order. Also, the general consequences of the application of the GAAR of the ATAD are exposed

Citation source

In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 1 ; p. 38-52

Geographic coverage

• European Union
• Europe

Language note

English