Casano, F. orcid.org/0000-0002-3122-9823 (2020) Dutch implementation of the European ATAD GAAR. Studi Tributari Europei, 9 (1). pp. 63-74. ISSN 2036-3583
Abstract
This paper illustrates and comments the implementation of art. 6 ATAD in the Dutch tax system. After a brief description of the content of the European GAAR, an analysis of the Dutch national GAAR is provided and compared with art. 6 ATAD, evaluating the choice by the Netherlands not to adopt any other general provision for the implementation of the European general anti-abuse rule.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2019 Studi Tributari Europei. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License (CC-BY-NC 4.0). |
Keywords: | ATAD I, GAAR, anti-tax avoidance provisions, implementation, the Netherlands, fraus legis |
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: | 02 Apr 2025 09:32 |
Last Modified: | 02 Apr 2025 09:32 |
Status: | Published |
Publisher: | Università di Bologna |
Identification Number: | 10.6092/issn.2036-3583/10631 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:225072 |