A PAN-European GAAR? Some (Un)Expected Consequences of the Proposed EU Tax Avoidance Directive Combined with the Dzodzi Line of Cases

This contribution tries to anticipate the possible consequences of the eventual introduction of an EU GAAR in the so called Anti-BEPS Directive for GAARs that already exist in the Domestic Law of EU Member States

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Year of publication:	2016
Authors:	Báez Moreno, Andrés
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Steuervermeidung \| Tax avoidance \| EU-Staaten \| EU countries

Extent:	1 Online-Ressource (10 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Eu Tax Avoidance Directive Combined with the Dzodzi Line of Cases, British Tax Review, Issue 2, 2016, pp. 143-151. This material was first published by Sweet & Maxwell Limited in Báez Moreno, Andrés, A Pan-European Gaar? Some (Un)Expected Consequences of the Proposed Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2016 erstellt
Classification:	K34 - Tax Law ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012988945