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 (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 textWeisbach, D. A. "An Economic Analysis of Anti-Tax-Avoidance Doctrines." American Law and Economics Association 4, no. 1 (January 1, 2002): 88–115. http://dx.doi.org/10.1093/aler/4.1.88.
Full textAlarie, Benjamin. "Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 613–29. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.alarie.
Full textBeebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.
Full textAsllani, Shkumbin. "Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law." European Journal of Multidisciplinary Studies 6, no. 2 (June 10, 2017): 312. http://dx.doi.org/10.26417/ejms.v6i2.p312-316.
Full textSzołno-Koguc, Jolanta, and Natalia Ołówko. "The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 53, no. 3 (November 28, 2019): 73. http://dx.doi.org/10.17951/h.2019.53.3.73-83.
Full textSulaiman, Adzhar, Kamil Md. Idris, and Saliza Abdul Aziz. "Aggressive Tax Planning and Corporate Tax Avoidance: The Case Study." Indian-Pacific Journal of Accounting and Finance 3, no. 2 (April 1, 2019): 27–38. http://dx.doi.org/10.52962/ipjaf.2019.3.2.71.
Full textCzerwińska-Sabała, Katarzyna. "Intertemporal issues related to anti-tax avoidance clause on the example of the resolutions of the Council for Anti-Tax Avoidance of 18 December 2019." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 3, no. 283 (March 31, 2020): 18–21. http://dx.doi.org/10.5604/01.3001.0014.0633.
Full textBaumann, Martina, Tobias Boehm, Bodo Knoll, and Nadine Riedel. "Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence." Public Finance Review 48, no. 4 (June 19, 2020): 467–504. http://dx.doi.org/10.1177/1091142120930684.
Full textSommer, Andrew. "Anti-avoidance provisions and tax benefits from statutory elections." World Journal of VAT/GST Law 2, no. 3 (December 30, 2013): 224–33. http://dx.doi.org/10.5235/20488432.2.3.224.
Full textSchmidt, Peter Koerver. "Corporate Taxation and the International Challenge." Nordic Tax Journal 2014, no. 2 (November 1, 2014): 113–31. http://dx.doi.org/10.1515/ntaxj-2014-0021.
Full textMooij, Hans. "Tax treaty arbitration." Arbitration International 35, no. 2 (March 14, 2018): 195–219. http://dx.doi.org/10.1093/arbint/aiy004.
Full textLoutzenhiser, Glen. "TAX AVOIDANCE, PRIVATE COMPANIES AND THE FAMILY." Cambridge Law Journal 72, no. 1 (March 2013): 35–49. http://dx.doi.org/10.1017/s0008197313000032.
Full textAbdulRazaq, Muhammed Taofiq, and Ibrahim Adam Kayode. "ANTI-AVOIDANCE LEGISLATIONS: ISSUES & DOUBTS IN THE APPLICATION OF TAX RULES IN NIGERIA." Agora International Journal of Juridical Sciences 9, no. 4 (February 3, 2016): 1–14. http://dx.doi.org/10.15837/aijjs.v9i4.2327.
Full textLeung, Sidney C. M., Grant Richardson, and Grantley Taylor. "The effect of the general anti-avoidance rule on corporate tax avoidance in China." Journal of Contemporary Accounting & Economics 15, no. 1 (April 2019): 105–17. http://dx.doi.org/10.1016/j.jcae.2018.12.005.
Full textKatz, Irwin J. (Jay). "Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders." ATA Journal of Legal Tax Research 18, no. 1 (November 27, 2019): 1–18. http://dx.doi.org/10.2308/jltr-19-003.
Full textŽunić Kovačević, Nataša, and Stjepan Gadžo. "Tax-related risks of mergers and acquisitions in Croatia." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 4 (2019): 1731–47. http://dx.doi.org/10.30925/zpfsr.39.4.10.
Full textWeichenrieder, Alfons J. "Anti-tax-avoidance provisions and the size of foreign direct investment." International Tax and Public Finance 3, no. 1 (January 1996): 67–81. http://dx.doi.org/10.1007/bf00400148.
Full textPanico, P. "Italy--reduced tax benefits for 'family REITs' and anti-avoidance provisions." Trusts & Trustees 15, no. 1 (January 9, 2009): 11. http://dx.doi.org/10.1093/tandt/ttn127.
Full textFilipova-Slancheva, Atanaska. "Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context." Problems and Perspectives in Management 15, no. 2 (September 27, 2017): 509–16. http://dx.doi.org/10.21511/ppm.15(si).2017.04.
Full textMartins, António. "Tax avoidance, anti-abuse clauses and arbitration courts: a note on capital gains’ exemption." International Journal of Law and Management 59, no. 6 (November 13, 2017): 804–25. http://dx.doi.org/10.1108/ijlma-05-2016-0050.
Full textChen, Shu-Chien. "PREDICTING THE ‘UNPREDICTABLE’ GENERAL ANTI-AVOIDANCE RULE (GAAR) IN EU TAX LAW." InterEULawEast: Journal for the International and European Law, Economics and Market Integrations 5, no. 1 (June 2018): 91–120. http://dx.doi.org/10.22598/iele.2018.5.1.5.
Full textBauer, Andrew M., Alan Macnaughton, and Anindya Sen. "Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax”." International Tax and Public Finance 22, no. 6 (November 6, 2014): 909–31. http://dx.doi.org/10.1007/s10797-014-9342-z.
Full textHwong, Thaddeus, and Jinyan Li. "GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 539–78. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.hwong.
Full textSullivan, Brandon A., Joshua D. Freilich, and Steven M. Chermak. "An Examination of the American Far Right’s Anti-Tax Financial Crimes." Criminal Justice Review 44, no. 4 (April 21, 2019): 492–514. http://dx.doi.org/10.1177/0734016819839772.
Full textLindgren, Juha. "The international Challenges and Finnish Corporate Taxation." Nordic Tax Journal 2014, no. 2 (November 1, 2014): 132–48. http://dx.doi.org/10.1515/ntaxj-2014-0022.
Full textCaruana-Galizia, Paul, and Matthew Caruana-Galizia. "Offshore financial activity and tax policy: evidence from a leaked data set." Journal of Public Policy 36, no. 3 (March 7, 2016): 457–88. http://dx.doi.org/10.1017/s0143814x16000027.
Full textPratama, Rizki Adhi. "ANTI-AVOIDANCE AND PROFIT SHIFTING IN ASEAN MULTINATIONAL ENTERPRISES: IS IT EFFECTIVE?" INFO ARTHA 4, no. 1 (May 4, 2020): 47–61. http://dx.doi.org/10.31092/jia.v4i1.641.
Full textDuff, David G. "General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's "Building a Better GAAR"." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 579–611. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.duff.
Full textHardiyanto, Ivan. "PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (May 6, 2019): 1082–103. http://dx.doi.org/10.24123/argu.v6i1.1859.
Full textHybka, Małgorzata Magdalena. "Możliwości zapobiegania agresywnemu planowaniu finansowemu." Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace 4, no. 3 (December 13, 2015): 115–28. http://dx.doi.org/10.33119/kkessip.2015.4.3.8.
Full textPrebble, John, and Hamish McIntosh. "Predication: The Test For Tax Avoidance in New Zealand From Newton to Ben Nevis." Victoria University of Wellington Law Review 46, no. 3 (October 1, 2015): 1011. http://dx.doi.org/10.26686/vuwlr.v46i3.4893.
Full textامینی, منصور, ولی رستمی, and رضا چراغی. "The General Rules of Contracts and the Rules of Anti-avoidance and Anti-evasion Paying Taxes (Tax Fraud)." Journal of Tax Research 28, no. 45 (May 1, 2020): 119–54. http://dx.doi.org/10.29252/taxjournal.28.45.119.
Full textFelis, Paweł, and Waldemar Szymański. "Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019." Studia BAS 4, no. 64 (2020): 69–94. http://dx.doi.org/10.31268/studiabas.2020.31.
Full textGelardi, Alexander M. G. "A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax." ATA Journal of Legal Tax Research 7, no. 1 (January 1, 2009): 76–89. http://dx.doi.org/10.2308/jltr.2009.7.1.76.
Full textLegner, Sarah. "Durchsetzungsdefizite bei Gleichbehandlungsgeboten am Beispiel des Gender Pricing." Kritische Vierteljahresschrift für Gesetzgebung und Rechtswissenschaft 104, no. 1 (2021): 34–60. http://dx.doi.org/10.5771/2193-7869-2021-1-34.
Full textBykov, S. S. "ANTI-AVOIDANCE RULES IN RUSSIAN AND GERMAN TAX LAW: THE COMPARISON OF COLLISION RESOLUTION PRACTICES." Journal of Tax Reform 2, no. 1 (2016): 59–84. http://dx.doi.org/10.15826/jtr.2016.2.1.017.
Full textTredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.
Full textDumiter, Florin, Ștefania Jimon, and Marius Boiță. "Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov." Journal of Legal Studies 20, no. 34 (December 1, 2017): 1–17. http://dx.doi.org/10.1515/jles-2017-0013.
Full textNarotzki, Doron, and Melanie G. McCoskey. "Code Section 304: The Gift That Keeps on Giving." ATA Journal of Legal Tax Research 17, no. 1 (March 1, 2019): 25–39. http://dx.doi.org/10.2308/jltr-52585.
Full textHilling, Axel. "Book reviews 2016." Nordic Tax Journal 2016, no. 2 (November 1, 2016): 128–32. http://dx.doi.org/10.1515/ntaxj-2016-0009.
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