The Resource The proposal for an EU Anti-avoidance Directive : some preliminary thoughts

The proposal for an EU Anti-avoidance Directive : some preliminary thoughts

Label
The proposal for an EU Anti-avoidance Directive : some preliminary thoughts
Title
The proposal for an EU Anti-avoidance Directive : some preliminary thoughts
Creator
Subject
Language
eng
Summary
On 28 January 2016, the European Commission published a package of measures aimed at tackling tax avoidance and abusive practices in the European internal market. The package includes a detailed proposal for a new European Union (EU) Anti-avoidance Directive addressing six main issues: deductibility of interest; exit taxation; switch-over clause; General Anti-avoidance Rule (GAAR); Controlled Foreign Corporation (CFC) rules; and hybrid mismatches. This article provides a critical analysis of the Proposal for a Directive taking into consideration some of the implications of its implementation at stake
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),
http://library.link/vocab/creatorName
  • Navarro Ibarrola, A
  • Parada, L
  • Schwarz Martínez, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • interest deduction
  • exit tax
  • switchover clause
  • GAAR
  • CFC
  • hybrid financial instrument
  • hybrid entity
Label
The proposal for an EU Anti-avoidance Directive : some preliminary thoughts
Instantiates
Publication
Label
The proposal for an EU Anti-avoidance Directive : some preliminary thoughts
Publication

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