Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?
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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.
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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?
- 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
Context
Context of Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?Work of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/xgS7-32mKFM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/xgS7-32mKFM/">Comparative analysis of the general anti-abuse rule of the Anti-Tax Avoidance Directive : an effective tool to tackle tax avoidance?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>