Predicting the ‘Unpredictable’ General Anti-Avoidance Rule (GAAR) in EU Tax Law [PDF]
, 2018 General Anti-Avoidance Rule (GAAR) is a type of rule designed to combat the tax-avoidance scenarios that in a legal form lawfully but aims to circumvent the legal consequences.
Chen, S.-C. (Shu-Chien)
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Enforceability of OECD Linking Rules in the Light of EU Law [PDF]
, 2017 To counter tax arbitrage resulting from the use of hybrid financial instruments, the Organization for Economic Co-operation and Development (OECD) suggested the implementation of anti-hybrid mismatch rules, which align the domestic tax treatment of ...
Vanden Berghe, Bruno
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European Papers, 2019 (Series Information) European Papers - A Journal on Law and Integration, 2019 4(1), 225-250 | Article | (Table of Contents) I. Introduction. - II. Tax competition and the EU internal market: from beneficial to ever more dangerous. - II.1.
Pieter Van Cleynenbreugel
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Tax offenses in legislation Federal Republic of Germany [PDF]
Strani pravni život, 2020 Establishing appropriate measures to protect the fiscal system at the level of EU Member States also includes the protection of the EU financial interests. That protection also means the prescription of tax offenses.
Kostić Jelena Ž., Pavlović Zoran S.
doaj
Tax and legal aspects of Societas Cooperativa Europaea
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007 The tax and legal aspects of the Societas Cooperativa Europaea are presented in the paper. The purpose of the establishment of this new law vehicle on the internal market is to create equal business conditions also for the subjects associated in ...
Danuše Nerudová
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European Union, cross-border business activities and treaties on avoiding double taxation [PDF]
Megatrend Revija, 2018 The development of the European Community and the founding of the European Union (EU) led to the new legal order in Europe. Supremacy of the EU law, Community loyalty, fundamental freedom and the principle of non-discrimination caused specific treatment ...
Stojanović Snežana R.
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Introduction: Company Tax Integration in the European Union – A Necessary Step to Neutralise ‘Excessive’ Behaviour within the EU? [PDF]
, 2014 __Abstract__ This special issue of the Erasmus Law Review is the result of an interdisciplinary workshop on ‘Company Tax Integration in the European Union – a Necessary Step to Neutralise “Excessive” Behaviour within the EU?’, held at the Erasmus ...
Graaf, A.C.G.A.C. (Arnaud) de +1 more
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Institutiones Administrationis, 2023 The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration.
Ľubomír Čunderlík, Andrea Szakács
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The Study for the Tax System of Cross-border Corporate Reorganizations : Focusing on the EU Merger Tax Directive for Considering the Future Direction in Japan [PDF]
, 2020 This article concludes that the legal framework of the EU Merger Tax Directive (hereinafter; MTD) can be an option other than the legal framework of cross-border corporate reorganizations in U.S.
Nakamura Shigetaka, 中村 繁隆
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Romania's development to a low-tax country - Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's current ranking among the Eastern European Member States [PDF]
, 2012 We trace back Romania’s development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992.
Evers, Lisa +3 more
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