A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
Resource Information
The work A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth 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.
The Resource
A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
Resource Information
The work A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth 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
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- Language
- eng
- Summary
- The author's analysis of the general anti-avoidance tax rule (GAAR) in five countries of the European Union (United Kingdom, Austria, Germany, Sweden and France) shows clearly the frailty and weakness of the theoretical and jurisprudential constructions designed to fight this international problem. The research also displays a high degree of judicial discretionary, a worrying level of legal uncertainty - as a result of the introduction of tax rules linked to vague and imprecise concepts - and an unacceptable inefficiency in the revenue collection. Furthermore, the article analyses the structure and function of the common general anti-avoidance rule (EU-GAAR) approved by the European Parliament, its scope and the problems that its possible interaction with other anti-avoidance rules (introduced by domestic law, Community law and treaty law) could generate. The adoption of an EU-GAAR does not solve the problem and only increases the chaotic juxtaposition of ineffective anti-avoidance rules
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinthWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/g4T6o5qph34/" 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/g4T6o5qph34/">A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/g4T6o5qph34/" 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/g4T6o5qph34/">A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
