Special issue: Harmonizing anti-tax avoidance rules

Author (Person)
Series Title
Series Details Vol.26, No.3, June 2017
Publication Date June 2017
ISSN 0928-2750
Content Type

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

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Record URL https://www.europeansources.info/record/?p=507766