Anti-Tax Avoidance Measures under VIE Structure: A China’s Perspective

Autor: Yuhao Liu

Publikováno v: Ukrainian Policymaker, Vol 13, Pp 53-63 (2023)

The sudden bankruptcy of the famous energy giant Enron reflected a key issue that financial information reflected in financial statements is to some extent distorted if the control of a company is measured only by voting rights, as the parent company

Externí odkaz: https://doaj.org/article/500abdb1f5a0451095de4fc8bf51ca7d

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Tarcza podatkowa dla Polski / Combating international tax avoidance

Autor: Gajewski, Dominik Jan

Publikováno v: Infos zagadnienia społeczno‑gospodarcze / Socio-Economic Infos. (22):1-4

Externí odkaz: https://www.ceeol.com/search/article-detail?id=204317

General anti-abuse rule of the Anti-Tax Avoidance Directive: Another brick in the wall to prevent tax avoidance?

Autor: Öner, Cihat, Martínez de Pisón, Juan Arrieta, Martínez Laguna, Félix Daniel

Publikováno v: Abuso y Planificacion Fiscal Internacional: Una Perspectiva Juridica, Economica y Ética, 319-337
STARTPAGE=319;ENDPAGE=337;TITLE=Abuso y Planificacion Fiscal Internacional: Una Perspectiva Juridica, Economica y Ética

The main research questions of the paper, therefore, are shaped in line with all these developments: Is the GAAR of the ATAD an effective tool to tackle tax avoidance? And what are the possible problems that may occur during the application?

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::5cb07676a89cb395ea1fca062e85de47
https://research.tilburguniversity.edu/en/publications/1947a9d3-870c-4d9a-8a4a-ac2681aaf446

General anti-abuse rule of the Anti-Tax Avoidance Directive: Another brick in the wall to prevent tax avoidance?

The main research questions of the paper, therefore, are shaped in line with all these developments: Is the GAAR of the ATAD an effective tool to tackle tax avoidance? And what are the possible problems that may occur during the application?

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dris___00893::5c84deb37c90be18d6bc5d9b448d1fc4