Academic literature on the topic 'Anti tax avoidance directive'
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Journal articles on the topic "Anti tax avoidance directive"
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 (October 1, 2019): 37–52. http://dx.doi.org/10.18267/j.cfuc.530.
Full textSobotková, 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.
Full textSanz 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.
Full textKorol, 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.
Full textBonk, 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 (June 30, 2017): 5–16. http://dx.doi.org/10.53116/pgaflr.2017.1.1.
Full textDujmović, 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.
Full textSchmidt, 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 (November 1, 2016): 87–112. http://dx.doi.org/10.1515/ntaxj-2016-0005.
Full textPivoňková, Aneta, and Jana Tepperová. "Interest Limitation Rule Under ATAD: Case of the Czech Republic." DANUBE 12, no. 2 (June 1, 2021): 121–34. http://dx.doi.org/10.2478/danb-2021-0009.
Full textKünnapas, Kaido. "Dysfunctionality from the Sovereignty Conflict in the ATAD GAAR." TalTech Journal of European Studies 10, no. 1 (June 1, 2020): 97–122. http://dx.doi.org/10.1515/bjes-2020-0006.
Full textWijaya, 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 (January 20, 2020): 35. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p04.
Full textDissertations / Theses on the topic "Anti tax avoidance directive"
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.
Full textGossmann, 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.
Full textLindefelt, 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.
Full textEU 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.
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.
Full text'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?
Kuok, Chi. "Anti-corruption campaign and tax avoidance :evidence from China." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3959240.
Full textMzila, 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.
Full textMini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
Taxation
MCom (Taxation)
Unrestricted
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.
Full textDissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
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.
Full textTarsitano, 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.
Full textEl 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.
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.
Full textBooks on the topic "Anti tax avoidance directive"
Krishna, Vern. Tax avoidance: The general anti-avoidance rule. Toronto: Carswell, 1990.
Find full textMaas, Robert W. Tolley's anti-avoidance provisions. 2nd ed. Croydon, Surrey, England: Tolley Pub. Co., 1991.
Find full textMo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Westport, CT: Praeger, 2004.
Find full textMo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Westport, Conn: Praeger, 2003.
Find full textTax avoidance and anti-avoidance measures in major developing economies. Westport, Conn: Praeger, 2003.
Find full textRosenblatt, Paulo. General anti-avoidance rules for major developing countries. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.
Find full textReardon-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. Basel: Helbing Lichtenhahn, 2015.
Find full textHaslehner, 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.
Full textCorporate Taxation, Group Debt Funding and Base Erosion: New Perspectives on the EU Anti-Tax Avoidance Directive. Kluwer Law International, 2020.
Find full textGrandinetti, 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.
Find full textBook chapters on the topic "Anti tax avoidance directive"
Urinov, Vokhid. "General anti-avoidance rule in Canada." In The Routledge Companion to Tax Avoidance Research, 97–116. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-7.
Full textRiccardi, Lorenzo. "Anti-Avoidance Rules and Permanent Establishment Concept." In Chinese Tax Law and International Treaties, 103–9. Heidelberg: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_8.
Full textPrebble, Rebecca, and John Prebble. "General anti-avoidance rules and the rule of law." In The Routledge Companion to Tax Avoidance Research, 61–77. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-5.
Full textAvi-Yonah, Reuven S., and Amir Pichhadze. "Formulating a general anti-abuse rule (GAAR) in tax legislation." In The Routledge Companion to Tax Avoidance Research, 117–35. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-8.
Full textRayman, 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, 116–25. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1007/978-1-137-30450-6_12.
Full textToumi, Marika. "Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies?" In The International Taxation System, 83–104. Boston, MA: Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1071-0_5.
Full textBourton, 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, 23–37. New York : Routledge, 2020. | Series: Transnational criminal justice: Routledge, 2020. http://dx.doi.org/10.4324/9780429398834-3.
Full textSchwarz, Paloma. "THE EXIT TAX RULE (ARTICLE 5 ATAD)." In A Guide to the Anti-Tax Avoidance Directive, 105–26. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.00014.
Full textRichelle, Isabelle. "ATAD, DOUBLE TAXATION AND TAX DISPUTE RESOLUTION." In A Guide to the Anti-Tax Avoidance Directive, 256–76. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.00019.
Full textVanistendael, Frans. "FROM ABUSE TO BASE EROSION, HOW DID IT COME TO THIS?" In A Guide to the Anti-Tax Avoidance Directive, 1–31. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789905779.00010.
Full textConference papers on the topic "Anti tax avoidance directive"
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). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/ebmcsr-18.2018.31.
Full textXu, 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). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.142.
Full textXu, 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). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/jahp-19.2019.54.
Full textIliev, 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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