[PDF] A Guide To The Anti Tax Avoidance Directive eBook

Author : Werner Haslehner
Publisher : Edward Elgar Publishing
Page : 340 pages
File Size : 20,74 MB
Release : 2020-06-26
Category : Law
ISBN : 178990577X

GET BOOK

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Author : B. Larking
Publisher :
Page : pages
File Size : 47,70 MB
Release : 2018
Category :
ISBN :

GET BOOK

In this article, the author discusses the challenges of implementing the EU anti-tax-avoidance directive (ATAD). He looks at some of the things that could go wrong, the choices now facing EU member states in implementing the EU rules, and if and when taxpayers can expect to notice the changes.

Author : Ross K. McGill
Publisher : Springer
Page : 292 pages
File Size : 49,30 MB
Release : 2017-10-26
Category : Business & Economics
ISBN : 3319617834

GET BOOK

This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.

Author : O. Popa
Publisher :
Page : 7 pages
File Size : 27,95 MB
Release : 2016
Category :
ISBN :

GET BOOK

On 12 July 2016, the Council of the European Union adopted the Anti-Tax Avoidance Directive (the Directive). The implementation of the rules in the Directive will have several tax consequences at the EU level. This paper provides some brief technical background, describing the adopted rules and their prospective effects.

Author : S. Bhogal
Publisher :
Page : pages
File Size : 22,93 MB
Release : 2016
Category :
ISBN :

GET BOOK

This article discusses the EU anti-tax-avoidance directive and the ways in which it overlaps with the recommendations in the OECD's base erosion and profit-shifting project.

Author : R. de la Feria
Publisher :
Page : pages
File Size : 28,1 MB
Release : 2017
Category :
ISBN :

GET BOOK

This editorial introduces the special issue of the EC tax review dealing with the new EU Anti-Tax Avoidance Directive (ATAD).

Author : N. Cosgrove
Publisher :
Page : pages
File Size : 37,73 MB
Release : 2017
Category :
ISBN :

GET BOOK

This article addresses the key principles and potential impacts for Irish groups of the Directive approved by EU Member States on 21 February 2017 amending article 9 (hybrid mismatches) of the Anti-Tax Avoidance Directive (ATAD) adopted by Ecofin in July 2016.

Author : A. Rigaut
Publisher :
Page : pages
File Size : 11,23 MB
Release : 2016
Category :
ISBN :

GET BOOK

This article discusses the genesis of the Anti-Tax Avoidance Directive (2016/1164) (ATAD), its scope and main provisions, as well as some perspectives on future policy making.

Author : Michael Lang
Publisher :
Page : 274 pages
File Size : 34,14 MB
Release : 2018
Category : LAW
ISBN : 9783709409329

GET BOOK

"Basic knowledge of European Tax Law Whether student, international tax specialist or european law specialist: "Introduction to European Tax Law on Direct Taxation" is a concise guide to gain basic knowledge of European tax law. This fifth edition has enhanced the analysis of the implications of the EU Charter of Fundamental Rights for direct taxes and significantly revises the structure and content of the chapters on fundamental freedoms and State aid. Further, it has updated all chapters, including numerous developments on mutual assistance in tax matters, added an entirely new chapter on the anti-tax avoidance directive (the so-called ATAD) and supplemented the chapter on dispute settlement with an analysis of the new EU Arbitration Directive. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable tool to consult for even the most experienced European direct tax law experts."--