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
Přispěvatelé:	Fiscal Institute Tilburg (FIT), Department of Tax Economics
Jazyk:	angličtina
Rok vydání:	2022
Předmět:	International Taxation General Antiabuse Rule international Tax Avoidance
Zdroj:	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
Popis:	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?
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=narcis______::5cb07676a89cb395ea1fca062e85de47 https://research.tilburguniversity.edu/en/publications/1947a9d3-870c-4d9a-8a4a-ac2681aaf446 Zobrazit plný text záznamu