Download or read book A Guide to the Anti Tax Avoidance Directive written by Werner Haslehner and published by Edward Elgar Publishing. This book was released on 2020-06-26 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Anti Tax Avoidance Directive ATAD written by Tobias Hagemann and published by . This book was released on 2018-12-19 with total page 940 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Getting Ready for the EU s Anti Tax Avoidance Directive written by B. Larking and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author discusses the challenges of implementing the EU anti-tax-avoidance directive (ATAD). He looks at some of the things that could go wrong, the choices now facing EU member states in implementing the EU rules, and if and when taxpayers can expect to notice the changes.

Download or read book G A T C A written by Ross K. McGill and published by Springer. This book was released on 2017-10-26 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.

Download or read book EU Anti Tax Avoidance Directive written by O. Popa and published by . This book was released on 2016 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt: On 12 July 2016, the Council of the European Union adopted the Anti-Tax Avoidance Directive (the Directive). The implementation of the rules in the Directive will have several tax consequences at the EU level. This paper provides some brief technical background, describing the adopted rules and their prospective effects.

Download or read book The EU Anti tax avoidance Directive written by S. Bhogal and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article discusses the EU anti-tax-avoidance directive and the ways in which it overlaps with the recommendations in the OECD's base erosion and profit-shifting project.

Download or read book Harmonizing Anti tax Avoidance Rules written by R. de la Feria and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This editorial introduces the special issue of the EC tax review dealing with the new EU Anti-Tax Avoidance Directive (ATAD).

Download or read book Anti tax Avoidance Directive 2 an Overview written by N. Cosgrove and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article addresses the key principles and potential impacts for Irish groups of the Directive approved by EU Member States on 21 February 2017 amending article 9 (hybrid mismatches) of the Anti-Tax Avoidance Directive (ATAD) adopted by Ecofin in July 2016.

Download or read book Hybrid Financial Instruments Double Non Taxation and Linking Rules written by Félix Daniel Martínez Laguna and published by Kluwer Law International B.V.. This book was released on 2019-06-12 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hybrid Financial Instruments, Double Non-taxation and Linking Rules Félix Daniel Martínez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms and design and may lead to double non-taxation across borders. This important book provides a deeply informed and critical analysis and guide to the “linking rules” developed to combat double non-taxation stemming from HFIs within the framework of the Base Erosion and Profit Shifting project of the Organisation for Economic Co-operation and Development (OECD) and the anti-avoidance initiatives of the European Union (EU). These complex rules have now become essential in international taxation. The book deals incisively with crucial theoretical and practical issues as the following: Economic and legal reasons for financing business activity through debt instruments, equity instruments and/or HFIs. Qualification of financial instruments from different perspectives such as economics, corporate finance, corporate law, financial accounting law, regulatory law and tax law and their interrelation. The concept of double non-taxation as a mere outcome of parallel exercises of sovereignty by different states and the role it plays within the international debate. The concepts of tax planning, tax avoidance and the misleading concept of aggressive tax planning within a tax competition international scenario and their relation with HFIs. Comprehensive policy, legal and technical detail and explanation of the linking rules proposed by the OECD (i.e., BEPS Project Action 2) and the EU (e.g., Anti-Tax Avoidance Directive). The (in)compatibility of linking rules with existing tax treaty rules and EU primary law. The author refers throughout to relevant model convention provisions, EU case law and a vast number of references of official documentation and literature. With its detailed attention to the concept and legal nature of HFIs and double non-taxation, the critical and comprehensive analysis of the linking rules developed by the OECD and the EU, this provocative book allows to reconsider the legality of these linking rules and will quickly become a much-used problem-solving resource for policymakers, tax practitioners, tax authorities and tax academics. This book allows to rethink whether linking rules relate to a solution or create actual legal issues.

Download or read book Anti tax Avoidance Directive 2016 1164 New EU Policy Horizons written by A. Rigaut and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article discusses the genesis of the Anti-Tax Avoidance Directive (2016/1164) (ATAD), its scope and main provisions, as well as some perspectives on future policy making.

Download or read book Anti tax avoidance Directive written by Cécile Remeur and published by . This book was released on 2016 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: The proposal for a directive on 'Rules against tax avoidance practices that directly affect the functioning of the internal market' was one of two legislative proposals of the 28 January 2016 European Commission 'anti-tax-avoidance package'. Linked with the OECD/G20 Base erosion and profit shifting action plan (BEPS), it targets schemes where corporate taxpayers operating businesses in several countries take advantage of disparities and loopholes to reduce their tax bills. The objective is to realign corporate taxation with the relevant business substance (income) of the corporate taxpayer, fighting against aggressive corporate tax avoidance. The proposal for a directive sets legally binding minimum standards for six practices. Three of these are included in the BEPS action plan (interest limitation rules, controlled foreign company rules, and rules on hybrid mismatches). The other three (a general anti-abuse rule, exit taxation rules and a switchover clause) came out of discussions on the common consolidated corporate tax base (CCCTB) proposal. As a tax measure, Parliament is only consulted, with the proposal adopted by the Council. As finally adopted, the directive covers all these six aspects with the exception of the switchover clause and changes to the rules on the controlled foreign companies (CFC) rules.

Download or read book Introduction to European Tax Law on Direct Taxation written by Michael Lang and published by . This book was released on 2018 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Basic knowledge of European Tax Law Whether student, international tax specialist or european law specialist: "Introduction to European Tax Law on Direct Taxation" is a concise guide to gain basic knowledge of European tax law. This fifth edition has enhanced the analysis of the implications of the EU Charter of Fundamental Rights for direct taxes and significantly revises the structure and content of the chapters on fundamental freedoms and State aid. Further, it has updated all chapters, including numerous developments on mutual assistance in tax matters, added an entirely new chapter on the anti-tax avoidance directive (the so-called ATAD) and supplemented the chapter on dispute settlement with an analysis of the new EU Arbitration Directive. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable tool to consult for even the most experienced European direct tax law experts."--

Download or read book EU Anti Tax Avoidance Directive Taxing Payments to U S S Corporations written by G.F. Boulogne and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the authors examine how the EU's second anti-tax-avoidance directive will affect payments from EU entitites to subchapter S corporations in the United States, specifically focusing on the taxation of payments from a Dutch BV (a limited liability company) to a U.S. parent.

Download or read book Introduction to European Tax Law Direct Taxation written by Karoline Spies and published by Spiramus Press Ltd. This book was released on 2023-01-02 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

Download or read book The Anti Tax Avoidance Directive General Anti Abuse Rule a Legal Basis for a Duty on Member States to Fight Tax Abuse in EU Corporate Direct Tax Law written by D. de Charette and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article first discusses the uncertainties in the European Court of Justice case law on the implications of a EU general principle tax abuse in direct tax law. Then it considers establishing a clear duty for member States to fight tax abuse in direct tax.

Download or read book Introduction to European Tax Law on Direct Taxation written by Lukasz Adamczyk and published by Linde Verlag GmbH. This book was released on 2024-09-26 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.

Download or read book The General Anti abuse Rule of Article 6 of the EU Anti tax Avoidance Directive written by Max Velthoven and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: