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Tax avoidance: a General Anti-Avoidance Rule - …researchbriefings.files.parliament.uk/documents/SN02956/...Tax avoidance: a General Anti-Avoidance Rule - background history (1997-2010)
Anti-Money Laundering Directive/Wire Transfer Regulation
THE GENERAL ANTI-AVOIDANCE RULEThe General Anti-Avoidance Rule (GAAR) is a wide-ranging legislative measure intended to combat aggressive tax avoidance. Since virtually all business
Policy letter on tackling tax avoidance and tax evasiontax+avoidance+tax+evasio… · first Anti-Tax Avoidance Directive was agreed,2 and a decision was taken to introduce a second
The Anti-Tax Avoidance Directive in Ireland: Winds of Change or an Easterly Breeze?
Analysis Economic and Monetary A%airs committee …...On 12 July 2016, the EU formally adopted Directive 2016/1164, known as the Anti-Tax Avoidance Directive (ATAD), which included
THE EU ANTI-TAX-AVOIDANCE DIRECTIVE - Corit …corit-advisory.com/.../2011/12/The-EU-Anti-Tax-Avoidance-Directive.pdf · - External Strategy for Effective Taxation - Anti-Tax-Avoidance
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EU Anti-Tax Avoidance Directive - Deloitte United States€¦ · ntiTa oidance Directie 2 This document provides insights on the impact and implementation of the controlled foreign
Tax Avoidance Revisited: Exploring the Boundaries of Anti ...corit-academic.org/wp-content/uploads/2011/12/... · Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance
Overview of the implementation of the Anti-Tax Avoidance ... · the Anti-Tax Avoidance Directive (ATAD I).1 The adoption of this Directive represented a milestone in the efforts to
Proposal for EU Directive against tax avoidance - EYFILE/EY_… · Proposal for EU Directive against tax avoidance Proposal for a Directive laying down rules against tax avoidance
ATAD IMPLEMENTATION Hybrids and Interest … › 5532 › 110119163004-830900eb61de4ce2...(Anti-Tax Avoidance Directive, or ^ATAD) and Council Directive (EU) 2017/952 of 29 May 2017
Maltese implementation of the anti-tax avoidance directive · Directive (ATAD EU 2016/1164) of July 2016 was transposed into Maltese law. The Legal Notice contains four measures in
GENERAL ANTI AVOIDANCE RULES - Taxguru.In ANTI AVOIDANCE RULES 3 INTRODUCTION 4 PURPOSE OF GAAR
The Interest Limitation Rule of the Anti-Tax Avoidance ... › smash › get › diva2:1099128 › FULLTEXT01.pdf · In July 2016 the Council of the European Union adopted Directive
INTRODUCING A GENERAL ANTI-AVOIDANCE … 2016 Waerzeggers, Christophe and Cory Hillier, 2016, “Introducing a general anti-avoidance rule (GAAR)—Ensuring that a GAAR achieves its
TABL5508 International Taxation: Anti-Avoidance€¦ · TABL5537 Double Tax Agreements TABL5534 ... TABL5508 International Taxation: Anti-avoidance Outline Page 10 Atax business.unsw.edu.au
Univ.-Prof. DDr. Georg Kofler, LL.M. (NYU) The EU’s Anti-Tax Avoidance Package · · 2016-03-15The EU’s Anti-Tax Avoidance Package 1 ... Administrative Cooperation → Mandatory
EU Anti-Tax Avoidance Directive Implementation of …...ntiTa oidance Directie 1 Interest expense limitation rule • The ATAD is part of the Anti-Tax Avoidance Package presented by
THE EU ANTI-TAX-AVOIDANCE DIRECTIVE - Corit Advisorycorit-advisory.com/.../2011/...AVOIDANCE-DIRECTIVE.pdf · - External Strategy for Effective Taxation - Anti-Tax-Avoidance Directive
Subject: Proposed Anti-Tax Avoidance Directive · the reasons explained in the attached paper, the EBF, however, very much doubts that the proposed Anti-Tax Avoidance Directive (ATAD)
EU Anti Tax Avoidance Directive (ATAD) Considerations from ... · Marius Breier 2.4.2019 – In order to protect or even increase its attractiveness as a business location, Switzerland
ANTI-AVOIDANCE RULES DI INDONESIA PASCA …
Corporate Taxes and EU Law Some recent … › Documents › About EJTN › Administrative Law 2016...Avoidance Directive or ATA-Directive) •The Anti Tax Avoidance Directive proposes
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A Modern Overview of Specific Anti-Avoidance Rules · Keywords GAAR; anti-avoidance rules; statutory interpretation; surplus stripping. Introduction Although it was once believed
