Navarro, A, Parada, L and Schwarz, P (2016) The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts. EC Tax Review, 25 (3). ISSN 0928-2750
Abstract
On 28 January 2016 the European Commission made public a package of measures aimed to tackle tax avoidance and abusive practices in the European internal market. The package includes a detailed proposal for a new EU Anti-Avoidance Directive addressing six main issues: deductibility of interest; exit taxation; switch-over clause; General Anti-Avoidance Rule (GAAR); Controlled Foreign Corporation (CFC) rules; and hybrid mismatches. This paper provides a critical analysis of the Proposal for a Directive taking into consideration some of the implications of its implementation at stake. The final aim of this work is to contribute with some elements that can improve the future debate on these matters.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2016, Kluwer Law International BV, The Netherlands. Reproduced in accordance with the publisher's self-archiving policy. |
Keywords: | European Tax Law; Tax avoidance; Agressive tax planning; International Tax Law |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 13 Oct 2020 11:35 |
Last Modified: | 14 Oct 2020 09:49 |
Status: | Published |
Publisher: | Kluwer Law International |
Related URLs: | |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:166521 |