Special issue: Harmonizing anti-tax avoidance rules

Awdur (Person)
Teitl y Gyfres
Manylion y Gyfres Vol.26, No.3, June 2017
Dyddiad Cyhoeddi June 2017
ISSN 0928-2750
Math o Gynnwys

Articles in this special issue:

The interest limitation rule in the anti-tax avoidance directive (ATAD) and the net taxation principle
Ana Paula Dourado

Exit taxation: from an internal market barrier to a tax avoidance prevention tool
Steven Peeters

The general anti-abuse rule of the anti-tax avoidance directive: an analysis against the wider perspective of the European Court of Justice’s case law on abuse of EU law
Luc De Broe & Dorien Beckers

CFC rules and the anti-tax avoidance directive
Jens Schönfeld Bonn

Hybrid mismatches under the ATAD I and II
G.K. (Gijs) Fibbe & A.J.A. (Ton) Stevens

Taking EU fundamental freedoms seriously: does the anti-tax avoidance directive take precedence over the single market?
Gianluigi Bizioli

Dolen Ffynhonnell Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals
Categorïau Pwnc
Gwledydd / Rhanbarthau