Relevant bibliographies by topics / Anti tax avoidance directive

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Academic literature on the topic 'Anti tax avoidance directive'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 February 2022

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Journal articles on the topic "Anti tax avoidance directive"

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Brabenec, Tomáš. "The Anti-Tax Avodance Directive and its implication to the tax shields: Administrative limitation of tax shield value." Český finanční a účetní časopis 2019, no. 2 (2019): 37–52. http://dx.doi.org/10.18267/j.cfuc.530.

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Sobotková, Veronika. "CFC rules in the context of the proposed CCCTB directive." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 7 (2011): 363–70. http://dx.doi.org/10.11118/actaun201159070363.

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In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance. The basic principle is the protection of the tax base against erosion through practices of artificial income shifting. Generally, CFC rules prevent tax avoidance in a state of a shareholder by denying the deferred taxation of profits generated by its controlled company, which is a resident in a tax preference jurisdiction. Even thought the CCCTB directive would be aided easier and low-costs cross-border business as well as it would be restricted the harmful tax competition there are questions whether it is advisable to introduce these rules into such system of the CCCTB, whether these rules are compatible with the CCCTB and whether it is regulated properly. So, the focus of this paper rests on the interaction of the proposed CCCTB directive with existing CFC rules in the European Union. The paper deals with pros and cons, economic and legal perspectives these rules in the context of the proposed CCCTB directive.
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Sanz Gómez, Rafael. "Elusión fiscal (regulación en la Unión Europea) = Tax avoidance (European Union regulation)." EUNOMÍA. Revista en Cultura de la Legalidad 13 (September 29, 2017): 251. http://dx.doi.org/10.20318/eunomia.2017.3821.

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Resumen: La elusión fiscal se define como la articulación de estrategias de minimización del pago de tributos que son conformes con la literalidad de la normativa pero no con una interpretación sistemática o teleológica, y ante las cuales el sistema tributario reacciona para, como mínimo, anular el beneficio fiscal obtenido. En el ámbito de la Unión Europea, el concepto de elusión –como todo lo tributario– se analiza desde la perspectiva de la promoción de un mercado interior en condiciones de libre competencia. La postura de las instituciones de la Unión ha variado, pasando de favorecer ante todo la libre circulación de bienes, capitales, servicios y trabajadores, permitiendo la aplicación de las medidas anti-elusión estatales sólo con carácter excepcional, a considerar que la elusión daña las condiciones de libre competencia empresarial y es necesaria una acción positiva y coordinada, cuyo exponente más elaborado es la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior.Palabras clave: Elusión fiscal, Unión Europea, abuso del derecho tributario, planificación fiscal agresiva, mercado interior, BEPS, armonización.Abstract: Tax avoidance is defined as the implementation of strategies of minimization of the tax burden that are in accordance with the literal wording of the regulations but not with their systematic or teleological interpretation. The tax system reacts to tax avoidance by, at least, supressing the benefit obtained by the taxpayer. Within the European Union, the concept of tax avoidance –like everything regarding tax matters– is analysed from the perspective of the promotion of an internal market under conditions of free competition. The stand taken by the Union institutions has shifted from promoting free movement of goods, capital, services, and labour while allowing the application of State anti-avoidance measures only on an exceptional basis, to consider that tax avoidance damages the conditions of free competition and positive and coordinated action is necessary. Here, a milestone has been the enaction of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.Keywords: Tax avoidance, European Union, tax abuse, aggressive tax planning, internal market, BEPS, harmonization
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Korol, Volodymyr. "EU Members States legislation harmonization relating to controlled foreign companies in the area of anti-tax avoidance." Legal Ukraine, no. 7 (September 21, 2020): 36–47. http://dx.doi.org/10.37749/2308-9636-2020-7(211)-5.

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The article is dedicated to the general aspects and peculiarities of the EU Member States legislation harmonization aimed at preventing avoidance of taxation by multinational companies through foreign entities or permanent establishments controlled by parent companies themselves or together with their associated enterprises. On the reasonable basis, the special emphasis was placed on the act of secondary legislation playing the key role in this important area, namely, Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market with regard to the controlled foreign companies rules. This Directive came into force on 1January 2019 and became an integral part of EU Anti-Tax Avoidance Package. Harmonization at the regional European level is being provided and, consequently, in-depth researched in the context of OECD/G-20 global Action Plan on Base Erosion and Profit Shifting. From methodological point of view, OECD Final Report on Action 3 BEPS was accepted as the analytical prism allowed the quintessence of constitutive rules of above mentioned EU Anti-Tax Avoidance Directive to be discovered properly. Accordingly, the comparative analysis was conducted through the lens of provisions of vast majority of aforesaid Final Report’s building blocks, more specifically, Rules for defining a CFC, Definition of CFC Income, Rules for computing income as well as CFC exemptions and threshold requirements, in particular, relating tax rate exemption, anti-avoidance requirement, de minimis threshold. Focusing attention on different important aspect related to CFC Income, it’s discovered special considerations of non-distributed income inclusion in the Member State taxpayer’s tax base of certain categories of passive income (interest, royalties, dividends, income from financial leasing, banking, invoicing companies, etc.) or arising from non-genuine arrangements with correlation, respectively, to entity and transaction approaches. Without limiting the foregoing, it’s discovered some argumentative issues considering European researchers as weaknesses of ATAD. It’s offered an illustration cause and effect relationship between non-recognition of passive income to be attributed to controlling parties and CFC’s substantive economic activity as far as there is reason to believe that it refuses to honor case law of the Court of Justice. Key words: controlled foreign company, passive income, substantive economic activity, non-genuine arrangement.
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Bonk, František, and Karin Cakoci. "Statutory General Anti-Abuse Rule in the Slovak Tax Code: Some Expectations and the Reality of Its Implementation?" Public Governance, Administration and Finances Law Review 2, no. 1 (2017): 5–16. http://dx.doi.org/10.53116/pgaflr.2017.1.1.

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This article aims towards an analysis of the Slovak Statutory General Anti-Abuse Rule (henceforth GAAR) which entered into force under the initiatives of the EU and OECD on 1 January 2014. The article provides an analysis of the particular construction elements of the implemented GAAR with respect to the European Court of Justice (henceforth ECJ) case law and GAAR legislative practice at EU level, which is seemingly, with regard to the Anti-Tax Avoidance Directive GAAR, unstoppable.
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Dujmović, Ana. "Odnos instituta stvarnoga korisnika i načela zabrane zlouporabe prava u europskom poreznom pravu." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 41, no. 1 (2020): 353–77. http://dx.doi.org/10.30925/zpfsr.41.1.16.

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Article deals with overview and some implications of European Court of Justice's (CJEU) judgments in Danish Beneficial Ownership cases. In six jointed cases, right to witholding tax exemption, according to EU Interest and Royalties Directive (IRD) and Parent and Subsidiary Directive (PSD) in cases of abusive tax practices, has been questioned. Among other things, within two judgments, CJEU puts special attention to the relationship between beneficial ownership concept and general EU principle of abuse of law. By specifying the concept of the beneficial ownership in detail, relying heavily on OECD’s guidelines and international tax practice, and providing specific indicia for identifying abusive practices, the Court brings these two concepts into the relationship of interplay. Furthermore, by interpreting the EU general abuse of law principle, CJEU eliminates the need for national or treaty-based anti-abuse provisions, by which, in fact, confirms the principle of the prohibition of abusive tax practices as a direct expression of the general legal principle of abuse of law. In addition to making a further step in the development of this principle in Union law, the paper will show that the new, or upgraded, mechanism presented by these judgments represents logical sequence of the trend and doctrine developed by earlier Court judgments, but at the same time a clear indication of the Union's political commitment in the fight against international tax avoidance.
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Schmidt, Peter Koerver. "Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment." Nordic Tax Journal 2016, no. 2 (2016): 87–112. http://dx.doi.org/10.1515/ntaxj-2016-0005.

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Abstract Recently, the controlled foreign company (CFC) rules have gained increased attention; as such, rules play an important role in the ongoing efforts of the OECD/G20 and the European Commission with respect to addressing base erosion and profit shifting (BEPS). In this context, the article revisits the CFC regimes of the Nordic countries in order to assess whether these regimes are in line with the recommendations from the OECD/G20 and to determine whether Sweden, Finland, and Denmark, as EU member states, will have to make amendments if the commission’s proposal for an Anti-Tax Avoidance Directive is adopted in its current form. It is concluded that the Nordic CFC regimes in many ways already are in line with the recommendations as well as the directive, but also that certain amendments have to be made.
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Pivoňková, Aneta, and Jana Tepperová. "Interest Limitation Rule Under ATAD: Case of the Czech Republic." DANUBE 12, no. 2 (2021): 121–34. http://dx.doi.org/10.2478/danb-2021-0009.

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Abstract The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers – the interest limitation rule. For interest limitation, the Czech Republic had so far used the so-called safe haven thin capitalisation rule. With the implementation of ATAD, companies need to test not only the thin capitalisation rule but also the new interest limitation rule according to ATAD. This paper aims to review the impact of the new interest limitation rule on the 200 largest Czech companies by their 2017 revenue as recorded in the Albertina database. Results covering the new rules, i.e. following the ATAD implementation, are being compared to the situation before the implementation. Most of the analysed companies seem unaffected by the new interest limitation rule. The analysis also showed that most of the analysed companies do not imply exceeding borrowing costs, either before or following the ATAD implementation.
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Künnapas, Kaido. "Dysfunctionality from the Sovereignty Conflict in the ATAD GAAR." TalTech Journal of European Studies 10, no. 1 (2020): 97–122. http://dx.doi.org/10.1515/bjes-2020-0006.

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Abstract Deriving from the internal structure of Article 6 of the EU Anti-Tax Avoidance Directive, the abuse of tax law is overcome in two stages—elimination and requalification. While the elimination stage (addressing how not to tax) is harmonized by the EU for the purpose of fighting against aggressive tax planning, the requalification stage (addressing how to tax then) remains under the sovereignty of Member States. Applying such a two-level mechanism becomes problematic if there is a mismatch between these two stages so that the harmonized GAAR requires elimination of an arrangement, but the domestic law does not provide an alternative basis for taxation of it. This raises a question of whether Article 6 of the ATAD requires the Member States to impose new taxable objects regardless of the literal interpretation of Article 6(3) which recognizes the full sovereignty of Member States to decide what to tax. By applying interpretation methods used by the CJEU in its case-law—i.e., literal, contextual, teleological and comparative—the author argues that the answer to this question is “no”. This is supported by all the interpretations under the above method, while the dysfunctionality of these two stages could be overcome by treating the economic reality test as an objective test regardless of the notion of “commercial reasons” used in Article 6(2).
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Wijaya, Suparna, and Dewi Sekarsari Kusumaningtyas. "Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 1 (2020): 35. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p04.

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Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for the Indonesian context. This qualitative research employed a case study approach. Results show that the application of SAAR and the principle of substance over form in Indonesia cannot yet be applied properly; thus GAAR is needed. It is expected that the implementation of statutory GAAR can accommodate the limitations of regulators in light of unknown and future tax avoidance schemes.. Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR), international tax
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Dissertations / Theses on the topic "Anti tax avoidance directive"

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Lekman, Daniela Adela. "Principal purpose tests of tax treaty law in comparison with the General Anti-Avoidance rule of the EU Anti-Tax Avoidance Directive." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-422870.

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Gossmann, Marc Christian [Verfasser], Johanna [Gutachter] Hey, and Christian [Gutachter] Dorenkamp. "Die deutsche Entstrickungsbesteuerung im Anwendungsbereich der Anti-Tax Avoidance Directive (ATAD) / Marc Christian Gossmann ; Gutachter: Johanna Hey, Christian Dorenkamp." Köln : Universitäts- und Stadtbibliothek Köln, 2020. http://d-nb.info/122757813X/34.

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Lindefelt, Louise. "Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?" Thesis, Karlstads universitet, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-44504.

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For some time now, the EU has worked on managing the tax issues that have spawned from companies establishing subsidiaries in various Member States. These tax issues have concerned that of double taxation leading to the conception of the Parent-Subsidiary Directive (2011/96/EU, the PSD). One of the main purposes of the PSD is to prevent double taxation. The PSD aimed to create a mutual taxation system for parent companies, with subsidiaries in other Member States, as it was deemed essential. However, it was a mutual taxation system with regards to dividends paid from subsidiaries to parent companies, which meant there were still discrepancies to be found – and, as it turned out, exploited by companies seeking to gain an illegitimate tax advantage. Consequently, the EU announced the ‘de minimis’ anti-abuse rule in the PSD, whereby adoption was mandatory, for all Member States, so long as a Member State’s current tax legislation does not meet the requirements set forth by the anti-abuse rule. One of the main purposes of the anti-abuse rule was to ensure an improved legal clarity and security as well as preventing the abuse of the provisions as established in the PSD. The idea behind the anti-abuse rule is, thereby, perceived as well meaning although remarks have been made, by various authorities, regarding the prevalent flaws the anti-abuse rule is plagued by. There have been remarks against the anti-abuse rule’s conception to begin with, as it goes against the general principles of subsidiarity and proportionality. Furthermore, there have been remarks regarding the vagueness of the prerequisites and wording in the anti-abuse rule, contrary to the main purposes of the anti-abuse rule as established by the EU.   In this study, the author will examine whether or not the criticism is justified, primarily by focusing on the possibilities of concretising the wording in the anti-abuse rule. This will be achieved by examining six Member States to determine how their respective adoption has fared. Also, the anti-abuse rule’s contribution to legal clarity and security will be determined, to discern whether or not the anti-abuse rule functions in accordance with its main purpose.   The author has found that the anti-abuse rule is indeed in accordance with the general principles of subsidiarity and proportionality given the proven inability of the individual Member States to devise a common solution to the aforementioned tax issues, as well as the fact that the extent of the measure is appropriate, considering the issue at hand. Furthermore, six Member States have been examined, to determine how their respective adoption of the anti-abuse rule have fared. Three Member States have chosen to adopt the anti-abuse rule whereas the remaining three have chosen to refrain on the grounds that it has been deemed superfluous, seeing as their current legislation already meets the minimum requirements as established in the provisions of the anti-abuse rule. The Member States that have chosen to implement the anti-abuse rule have done so by adopting the vague wording verbatim, giving credence to the notion that they refrained from interpreting and/or rephrasing the wording as it is perceived as not only vague but also occasionally abstract, thus difficult to concretise. Not only does this mean that the anti-abuse rule should be regarded as that of inferior standard, as far as legal clarity and security go, but also that it lacks transparency and should thereby be regarded as nigh counterproductive.
EU har sedan länge arbetat med att hantera de beskattningsfrågor som uppkommer i takt med att bolag etablerar dotterbolag i en annan medlemsstat. Dessa frågor berör exempelvis dubbelbeskattning varpå EU upprättade Moder- och Dotterbolagsdirektivet (2011/96/EU, nedan benämnt PSD) som avsåg hjälpa bolag undslippa denna problematik. Direktivet tog sikte på att skapa gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater – då det ansågs viktigt med enhetliga beskattningsregler inom EU. Det ska observeras att denna enhetlighet enbart sträcker sig till vinstutdelning som lämnas från dotterbolag till moderbolag i en annan medlemsstat, vilket innebar att olikheter fortfarande förelåg i övriga beskattningsfrågor. Detta ledde sedermera till att multinationella bolag kunde utnyttja medlemsstaternas olikheter genom att företa arrangemang som resulterade i en otillbörlig skattefördel.   Företagandet av sådana arrangemang ledde till att EU valde att upprätta en de minimis-bestämmelse i PSD som var obligatorisk för samtliga medlemsstater att implementera, givet att deras nationella lagstiftningar inte redan uppfyllde bestämmelsens minimikrav. Denna bestämmelse kom sedermera att benämnas anti-missbruksbestämmelsen och ämnade tillföra en högre grad klarhet och säkerhet för att tydligare belysa de arrangemang som anses godtagbara och som inte ämnade missbruka PSD:s bestämmelser, där syftet bakom missbruket av PSD var att anskaffa skattefördelar. Tanken bakom anti-missbruksbestämmelsen är således godartad men likväl är bestämmelsen inte utan brister, samtidigt som den ifrågasätts från olika instanser. Det har påpekats att bestämmelsen inte bör ha upprättats, till att börja med, då den strider mot subsidiaritets- och proportionalitetsprincipen, som är fördragsstadgade. Vidare har det påpekats att rekvisiten i anti-missbruksbestämmelsen är otydliga och tillför således inte den klarhet och säkerhet enligt EU:s syfte.   Syftet med denna uppsats är att undersöka huruvida den nya anti-missbruksbestämmelsens ordalydelse kan konkretiseras, vilket görs efter att ha klarlagt hur sex utvalda medlemsstater gått till väga med implementeringen av nämnd bestämmelse. Slutligen utreds huruvida anti-missbruksbestämmelsens bidrag till klarhet och säkerhet görs i enlighet med dess syfte. Författaren har i denna uppsats kommit fram till att anti-missbruksbestämmelsen är förenlig med såväl subsidiaritetsprincipen som proportionalitetsprincipen, då medlemsstaterna, till dags dato, inte förmått hitta en lösning utan EU:s involverande samtidigt som EU:s ingripande står i proportion till målet med åtgärden. Det har funnits att medlemsstaterna som implementerat anti-missbruksbestämmelsen har avstått från att tolka och anpassa anti-missbruksbestämmelsen varför bestämmelsens vaga ordalydelse återfinns i respektive lands lagbestämmelser. Anledningen bakom varför de avstått från att tolka bestämmelsen anser författaren bero på att bestämmelsen är vag, stundtals abstrakt, med anledning av de rekvisit som begagnas. Detta medför att bestämmelsen blir svår att konkretisera, varför det kan anses att en av EU:s målsättningar – att bidra till ökad klarhet och säkerhet – inte kan anses uppfyllt. Vidare har anti-missbruksbestämmelsen lett till en minskad förutsebarhet och rättssäkerhet, varför bestämmelsen inte bara bör anses undermålig utan även nära inpå kontraproduktiv.
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Zetler, Hila. "International tax planning and anti-tax avoidance provisions - Hila Zetler." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4579.

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'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?
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Kuok, Chi. "Anti-corruption campaign and tax avoidance :evidence from China." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3959240.

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Mzila, Thembelihle. "An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80489.

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South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone numerous amendments due to weaknesses highlighted by its failures in court. Yet, since its most recent amendment in 2006, the efficacy of the South African GAAR has not been established as it has not been tested in the courts. This study addresses this concern by employing a ‗structured pre-emptive analysis‘ to identify the weaknesses of the South African GAAR when compared to its New Zealand counterpart. This approach is essentially qualitative and combines the typical doctrinal or black letter law approach used in law with that of reform-oriented approaches. Firstly, the South African and New Zealand GAARs were analysed and compared using a doctrinal approach to gain an understanding of the interpretation and application of the two GAARs. This allowed for the identification of weaknesses in the South African GAAR, whilst also making suggestions for its improvement. Thereafter, the South African GAAR was applied to the facts of a case from New Zealand by making use of a reform-oriented methodological approach. In applying the South African GAAR to the facts of the case, a framework of the South African GAAR was used to enhance the reliability of the findings by reducing subjectivity and improving replicability. The findings from the doctrinal and reform-oriented approaches revealed the weaknesses in the current South African GAAR when compared to its New Zealand counterpart. These weaknesses may be addressed in three ways. Firstly, guidance should be provided in order to address uncertainties in the interpretation and application of the South African GAAR so as to prevent inconsistencies that may limit its efficacy. Secondly, the purpose requirement and tainted elements could be consolidated into one requirement, where the presence of one of the tainted elements informs the objective purpose of the arrangement. Thirdly, the purpose requirement should be amended so that it need not be the sole or main purpose, but rather should be one of the purposes, provided it was not merely incidental. It is acknowledged that while the South African and New Zealand GAARs are directed to achieve the same end, the proposals for amendment would arguably go some way towards improving the efficacy of the South African GAAR.
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
Taxation
MCom (Taxation)
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Smit, Barend Johannes. "The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26427.

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The mining industry is a major contributor towards the South African economy. There are several types of corporate transactions that could typically be found in the mining industry and these include merger transactions. Mergers could lead to a number of tax consequences which could include capital gains tax, the recoupment of capital allowances and dividends tax. Merger transactions do not necessarily lead to an immediate increase in profits. Therefore, the tax authorities provide for relief in respect of merger transactions. The relief takes place in the form of tax roll-overs that effectively postpone tax consequences until such time as a true economic profit is realised in the future. Taxpayers typically wish to minimise the amount of tax which they pay. Therefore, they may abuse the relief provided to avoid paying tax. In an attempt to protect the state’s revenue and to prevent tax avoidance, the tax authorities introduce anti-avoidance provisions into the tax legislation. The roll-over relief provided in respect of merger transactions, as well as the provisions dealing with mining capital allowances contain a number of provisions to combat opportunities for tax avoidance. The study explains the principles of tax avoidance and anti-avoidance in the mining industry in South Africa, and indicates the need for tax relief in the context of merger transactions in the mining industry in South Africa. The study further illustrates how tax relief presents opportunities for tax avoidance and how anti-avoidance legislation restricts these opportunities. The study also shows that there is a cycle in which an onerous tax leads to a need for relief which in turn leads to opportunities for tax avoidance which in turn leads to anti-avoidance provisions. The research conducted as part of this study shows that this cycle is an international trend that often affects the manner in which merger transactions are structured. AFRIKAANS : Die mynbedryf in Suid-Afrika lewer 'n aansienlike bydrae tot die Suid-Afrikaanse ekonomie. Samesmeltings is een van verskeie tipe korporatiewe transaksies wat in die mynbedryf in Suid-Afrika aangetref word. Samesmeltings gee ook aanleiding tot verskeie belastingimplikasies, soos Kapitaalwinsbelasting, die verhaling van belastingtoelaes en die belasting op dividende. Samesmeltings lei nie noodwendig tot 'n onmiddellike verhoging in ekonomiese voordele nie. Die belastingowerhede maak voorsiening vir belastingverligting ten opsigte van hierdie gebeure. Die verligting word gewoonlik verskaf in die vorm van die uitstel van belastingverpligtinge tot ‘n datum wanneer ‘n ekonomiese wins in die toekoms gerealiseer word. Belastingbetalers streef gewoonlik na 'n vermindering in hul belastinglas, en mag dus die verligting wat voorsien word probeer misbruik. Die belastingowerhede daarenteen maak voorsiening vir wetgewing om hierdie pogings van die belastingbetalers om belasting te vermy, teen te werk en so die inkomste van die staat te beskerm. Die uitstel wat aan samesmeltingsooreenkomste verleen word asook die voorsiening van mynboukapitaaltoelaes bevat verskeie voorsorg maatreëls om pogings tot belastingvermyding teen te werk. Die studie ontleed die beginsels van belastingvermyding en teen-vermyding wetgewing in die mynbedryf in Suid-Afrika, en wys op die behoefte vir verligting ten opsigte van samesmeltings in die mynbedryf in Suid-Afrika. Die studie toon verder ook hoe die verligting lei tot geleenthede vir belastingvermyding en hoe teen-vermyding wetgewing dit kan teenwerk. Die studie toon ook dat daar ‘n siklus bestaan, waarin die behoefte vir verligting as gevolg van n oormatige belastinglas tot geleenthede vir belastingvermyding lei, en wat op sy beurt lei tot wetgewing om die belastingvermyding te ontmoedig. Die navorsing wat as deel van hierdie studie uitgevoer is dui daarop dat hierdie siklus ‘n internasionale neiging is wat dikwels die struktuur van samesmeltingsooreenkomste affekteer.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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Benn, Dean John. "Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4565.

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Tarsitano, Alberto. "Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax Code." IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123330.

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The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code.
El autor analiza un tema de suma importancia como es el de la elusión fiscal. Se comienza esclareciendo el contenido del concepto de elusión, diferenciándolo de otros conceptos como la evasión fiscal y la economía de opción. Luego, pasa a recoger y comentar el debate en torno al uso de figuras ajenas al Derecho Tributario para dar solución al problema de la elusión fiscal. Finalmente, pasa a explicar el alcance y aplicación de la cláusula general antielusiva peruana estipulada en la norma XVI del Título Preliminar del Código tributario.
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Wang, Frederick. "Tax haven planning within the scope of the North American anti-avoidance legislation." Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=63890.

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Books on the topic "Anti tax avoidance directive"

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Krishna, Vern. Tax avoidance: The general anti-avoidance rule. Carswell, 1990.

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Maas, Robert W. Tolley's anti-avoidance provisions. 2nd ed. Tolley Pub. Co., 1991.

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Mo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Praeger, 2004.

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Mo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Praeger, 2003.

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Tax avoidance and anti-avoidance measures in major developing economies. Praeger, 2003.

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Rosenblatt, Paulo. General anti-avoidance rules for major developing countries. Kluwer Law International, 2015.

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Reardon-Kofmel, Iris. The judicial concept of tax avoidance in Switzerland: An analysis from the perspective of Swiss domestic law and its double taxation conventions where there are no anti-abuse provisions. Helbing Lichtenhahn, 2015.

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Haslehner, Werner, Alexander Rust, Katerina Pantazatou, and Georg Kofler. A Guide to the Anti-Tax Avoidance Directive. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.

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Corporate Taxation, Group Debt Funding and Base Erosion: New Perspectives on the EU Anti-Tax Avoidance Directive. Kluwer Law International, 2020.

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Grandinetti, Mario, Gianluigi Bizioli, Leopoldo Parada, Giuseppe Vanz, and Alessandro Vicini Ronchetti. Corporate Taxation, Group Debt Funding and Base Erosion: New Perspectives on the EU Anti-Tax Avoidance Directive. Kluwer Law International, 2020.

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Book chapters on the topic "Anti tax avoidance directive"

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Urinov, Vokhid. "General anti-avoidance rule in Canada." In The Routledge Companion to Tax Avoidance Research. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-7.

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Riccardi, Lorenzo. "Anti-Avoidance Rules and Permanent Establishment Concept." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_8.

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Prebble, Rebecca, and John Prebble. "General anti-avoidance rules and the rule of law." In The Routledge Companion to Tax Avoidance Research. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-5.

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Avi-Yonah, Reuven S., and Amir Pichhadze. "Formulating a general anti-abuse rule (GAAR) in tax legislation." In The Routledge Companion to Tax Avoidance Research. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-8.

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Rayman, R. A. "Not So Much a Tax, More an Anti-Avoidance Provision." In Toxic Economic Theory, Fraudulent Accounting Standards, and the Bankruptcy of Economic Policy. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1007/978-1-137-30450-6_12.

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Toumi, Marika. "Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies?" In The International Taxation System. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1071-0_5.

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Bourton, Sam. "Too much information? Evaluating the financial intelligence gathering provisions of the Fourth European Union Anti-Money Laundering Directive and the Common Reporting Standard in combatting tax evasion." In Assets, Crimes, and the State. Routledge, 2020. http://dx.doi.org/10.4324/9780429398834-3.

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Schwarz, Paloma. "THE EXIT TAX RULE (ARTICLE 5 ATAD)." In A Guide to the Anti-Tax Avoidance Directive. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.00014.

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Richelle, Isabelle. "ATAD, DOUBLE TAXATION AND TAX DISPUTE RESOLUTION." In A Guide to the Anti-Tax Avoidance Directive. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.00019.

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Vanistendael, Frans. "FROM ABUSE TO BASE EROSION, HOW DID IT COME TO THIS?" In A Guide to the Anti-Tax Avoidance Directive. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.00010.

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Conference papers on the topic "Anti tax avoidance directive"

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Guo, Xianlin, and Chen Huang. "On the Legal System of Transfer Pricing Anti-tax Avoidance." In Proceedings of the 2018 International Conference on Economics, Business, Management and Corporate Social Responsibility (EBMCSR 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/ebmcsr-18.2018.31.

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Xu, Qingqing. "Analysis of Anti tax avoidance in the company law personality denial system." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.142.

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Xu, Qing, and Ling Yuan. "Presentation of the "Beneficial Owner" Rule and Its Application in International Anti-tax Avoidance." In Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/jahp-19.2019.54.

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Iliev, Plamen. "E-COMMERCE AND CHALLENGES TO CONTROL." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.225.

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The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the tax practice, there are already a large number of merchants who have been severely sanctioned for failing to comply with legal requirements for online business. With regard to the distance selling of goods and services / via e-commerce or otherwise / within the EU there are specific provisions in the European VAT Directive creating obligations to register and charge VAT in the country of consumption. Member States tax administrations are also looking for new and more effective digital business control methods to reduce non-taxation and to increase tax collection. That is why a number of countries are introducing electronic audits / audits / on the basis of enhanced exchange of information and control in real time, such as the new requirements of the H-18 Regulations for cash registers and the introduction of CPRMS / Commercial Property Revenue Management System. The topic presented on the need and application of electronic controls and audits has been particularly relevant in recent years globally. It is linked to the rapid pace of e-commerce development and the increasing profits in the sector at the expense of tax avoidance. This is precisely where the research proves the need to apply and develop control over e-commerce, in conclusion, it can even be assumed that the organization and implementation of electronic control / audit is even delayed.
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