A guide to the Anti-Tax Avoidance Directive
著者
書誌事項
A guide to the Anti-Tax Avoidance Directive
(Elgar tax law and practice series)
Edward Elgar, c2020
- : cased
大学図書館所蔵 全2件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
内容説明・目次
内容説明
This book provides a concise, practical guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law.
Key features include:
critical, article-by-article analysis of the ATAD
contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence
insights into the day-to-day application of the ATAD rules in practice
contributions from leading academics and practitioners in the field of tax law
examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.
European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book's critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.
Contributors include: D. Gutmann, W. Haslehner, R. Ismer, B. Kuzniacki, K. Pantazatou, L. Parada, I. Richelle, A. Rust, P. Schwarz, K. Spies, B. van Raaij, F. Vanistendael
目次
Contents:
1. From Abuse to Base Erosion, How Did It Come to This?
Frans Vanistendael
2. The General Scope of the ATAD and Its Position in the EU Legal Order
Werner Haslehner
3. Abuse of Law as a General Principle of European Union (Tax) Law
Roland Ismer
4. The Interest Limitation (Article 4 ATAD)
Daniel Gutmann
5. The Exit Tax Rule (Article 5 ATAD)
Paloma Schwarz
6. The GAAR (Article 6 ATAD)
Blazej Kuzniacki
7. Controlled Foreign Company Rule (Articles 7 and 8 ATAD)
Alexander Rust
8. Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD (Article 9 ATAD)
Leopoldo Parada
9. Hybrid Entities and Anti-Hybrid Rules in the EU ATAD (Article 9 and 9a ATAD)
Karoline Spies
10. ATAD, Double Taxation and Tax Dispute Resolution
Isabelle Richelle
11. Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6
Katerina Pantazatou
12. Where Do We Go From Here? - The Steady Move Towards a Common Corporate Tax Base
Bart van Raaij
Index
「Nielsen BookData」 より