A Guide to the Anti-Tax Avoidance Directive
Title | A Guide to the Anti-Tax Avoidance Directive PDF eBook |
Author | Werner Haslehner |
Publisher | Edward Elgar Publishing |
Total Pages | 340 |
Release | 2020-06-26 |
Genre | Law |
ISBN | 178990577X |
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.
Anti Tax Avoidance Directive (ATAD)
Title | Anti Tax Avoidance Directive (ATAD) PDF eBook |
Author | Tobias Hagemann |
Publisher | |
Total Pages | 940 |
Release | 2018-12-19 |
Genre | International business enterprises |
ISBN | 9783482672316 |
G.A.T.C.A.
Title | G.A.T.C.A. PDF eBook |
Author | Ross K. McGill |
Publisher | Springer |
Total Pages | 291 |
Release | 2017-10-26 |
Genre | Business & Economics |
ISBN | 3319617834 |
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.
Getting Ready for the EU's Anti-Tax-Avoidance Directive
Title | Getting Ready for the EU's Anti-Tax-Avoidance Directive PDF eBook |
Author | B. Larking |
Publisher | |
Total Pages | |
Release | 2018 |
Genre | |
ISBN |
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.
EU Anti-Tax Avoidance Directive
Title | EU Anti-Tax Avoidance Directive PDF eBook |
Author | O. Popa |
Publisher | |
Total Pages | 7 |
Release | 2016 |
Genre | |
ISBN |
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.
The EU Anti-tax-avoidance Directive
Title | The EU Anti-tax-avoidance Directive PDF eBook |
Author | S. Bhogal |
Publisher | |
Total Pages | |
Release | 2016 |
Genre | |
ISBN |
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.
Harmonizing Anti-tax Avoidance Rules
Title | Harmonizing Anti-tax Avoidance Rules PDF eBook |
Author | R. de la Feria |
Publisher | |
Total Pages | |
Release | 2017 |
Genre | |
ISBN |
This editorial introduces the special issue of the EC tax review dealing with the new EU Anti-Tax Avoidance Directive (ATAD).