A Guide to the Anti-Tax Avoidance Directive
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Published By Edward Elgar Publishing

9781789905779

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CONTROLLED FOREIGN COMPANY RULE (ARTICLES 7 AND 8 ATAD)

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00016 ◽

2020 ◽

pp. 174-199

Author(s):

Alexander Rust

Keyword(s):

Foreign Company

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THE GENERAL SCOPE OF THE ATAD AND ITS POSITION IN THE EU LEGAL ORDER

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00011 ◽

2020 ◽

pp. 32-65

Author(s):

Werner Haslehner

Keyword(s):

Legal Order ◽

General Scope ◽

The Eu

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FROM ABUSE TO BASE EROSION, HOW DID IT COME TO THIS?

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00010 ◽

2020 ◽

pp. 1-31

Author(s):

Frans Vanistendael

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PREFACE

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00006 ◽

2020 ◽

pp. xii-xii

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ABUSE OF LAW AS A GENERAL PRINCIPLE OF EUROPEAN UNION (TAX) LAW

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00012 ◽

2020 ◽

pp. 66-85

Author(s):

Roland Ismer

Keyword(s):

European Union ◽

General Principle ◽

Tax Law ◽

Abuse Of Law

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TABLE OF LEGISLATION

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00009 ◽

2020 ◽

pp. xx-xxx

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HYBRID ENTITIES AND ANTI-HYBRID RULES IN THE EU ATAD (ARTICLE 9 AND 9A ATAD)

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00018 ◽

2020 ◽

pp. 229-255

Author(s):

Karoline Spies

Keyword(s):

Article 9 ◽

The Eu

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EFFECTIVE IMPLEMENTATION OF THE ATAD: INFORMATION COLLECTION, EXCHANGE AND MONITORING THROUGH DAC 6

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00020 ◽

2020 ◽

pp. 277-303

Author(s):

Katerina Pantazatou

Keyword(s):

Information Collection ◽

Effective Implementation

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THE EXIT TAX RULE (ARTICLE 5 ATAD)

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00014 ◽

2020 ◽

pp. 105-126

Author(s):

Paloma Schwarz

Keyword(s):

Article 5

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WHERE DO WE GO FROM HERE? THE STEADY MOVE TOWARDS A COMMON CORPORATE TAX BASE

A Guide to the Anti-Tax Avoidance Directive ◽

10.4337/9781789905779.00021 ◽

2020 ◽

pp. 304-324

Author(s):

Bart van Raaij

Keyword(s):

Corporate Tax ◽

Tax Base

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