The proposal for an EU Anti-avoidance Directive : some preliminary thoughts
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The work The proposal for an EU Anti-avoidance Directive : some preliminary thoughts 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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The proposal for an EU Anti-avoidance Directive : some preliminary thoughts
Resource Information
The work The proposal for an EU Anti-avoidance Directive : some preliminary thoughts 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
- The proposal for an EU Anti-avoidance Directive : some preliminary thoughts
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of The proposal for an EU Anti-avoidance Directive : some preliminary thoughtsWork 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/kNL4KCyrOAA/" 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/kNL4KCyrOAA/">The proposal for an EU Anti-avoidance Directive : some preliminary thoughts</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>
