Article2016

The Impact of the ATAD on Domestic Systems: A Comparative Survey

Daniel Gutmann · Andreas Perdelwitz · Emmanuel Raingeard de la Blétière · R.H.M.J. Offermanns · A. Grant Hap · Magdalena van Doorn-Olejnicka

21 citations0/0 files storedEuropean Taxation

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Taxation and Legal Issues Corporate Taxation and Avoidance EU Law and Policy Analysis

Abstract

This article provides an analysis of the Anti-Tax Avoidance Directive (2016/1164) of 12 July 2016. Following a discussion of the Directive’s main features (the interest limitation, exit taxation, general anti-avoidance, CFC and hybrid mismatch rules), a survey is provided of the impact of the Directive on the tax systems of various Member States. It concludes with a comparative analysis and reflections on the manner in which the Directive will be transposed by the Member States.

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2016Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons

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2018The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning

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