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The ATAD's GAAR: A Pandora's Box?
SSRN Electronic Journal, 2017textabstractThis paper elaborates on the provision on tax abuse in the EU’s Anti Tax Avoidance Directive (‘ATAD’): the general anti-abuse rule (‘GAAR’). The GAAR allows EU Member States to disregard for company tax purposes any non-genuine arrangements that have been put in place to defeat the object or purpose of applicable tax legislation with a view
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ATAD 2: Anti-Tax Avoidance Directive
European Taxation, 2017This article addresses the European Commission’s 25 October 2016 proposal for a Council Directive to address hybrid mismatches with third countries. In addition to discussing the initial proposal of the Commission, the author explains the pitfalls of the proposed Directive and the concerns and positions of selected Member States.
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Die Hinzurechnungsbesteuerung nach der ATAD
Die Anti Tax Avoidance Directive (ATAD), die Richtlinie zur Bekämpfung missbräuchlicher Steuergestaltungen der Europäischen Union, stellt eine Zäsur im Europäischen Steuerrecht dar. Hatten Richtlinien zuvor größtenteils der steuerlichen Liberalisierung gedient, schreibt die ATAD einen Mindeststandard an Abwehrregeln gegen grenzüberschreitende ...openaire +1 more source
ATAD Interest Expenses Exclusion Clauses
2020Analisi critica della Direttiva Antielusione con particolare riferimento agli interessi ...
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2019
The contribution analyzes whether and to what extent certain provisions of the ATA Directives, as implemented by Member States in their tax systems, might encroach the international tax obligations of the same Member States towards Third Countries and why such provisions might lead to the international responsibility of those Member States.
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The contribution analyzes whether and to what extent certain provisions of the ATA Directives, as implemented by Member States in their tax systems, might encroach the international tax obligations of the same Member States towards Third Countries and why such provisions might lead to the international responsibility of those Member States.
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Hinzurechnungsbesteuerung nach dem ATAD-UmsG
2021Norbert Schneider, Franz Hruschka
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Umsetzung der ATAD – Hinzurechnungsbesteuerung
2019Jens Blumenberg, Ingo van Lishaut
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Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret
SR-Skat, 2019Den 20. december 2018 vedtog Folketinget lovforslag L 28 A, jf. lov nr. 1726 af 27. december 2018, der bl.a. har til formål at implementere dele af det såkaldte Anti-Tax Avoidance Directive (ATAD) i dansk ret. Direktivet, der på dansk benævnes skatteundgåelsesdirektivet, har som konsekvens, at Danmark har været nødsaget til at justere en række af de ...
Bundgaard, Jakob +2 more
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