Tax Avoidance Revisited in the EU BEPS Context

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  • Tax Avoidance Revisited in the EU BEPS Context Book Detail

  • Author : Ana Paula Dourado
  • Release Date : 2017
  • Publisher :
  • Genre :
  • Pages : 808
  • ISBN 13 : 9789087224233
  • File Size : 45,45 MB

Tax Avoidance Revisited in the EU BEPS Context by Ana Paula Dourado PDF Summary

Book Description: This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the BEPS initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among the BEPS initiatives. National reports examine the response to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union's reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP Congress, held in Munich.

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Tax Avoidance Revisited

Tax Avoidance Revisited

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The Paper examines German anti-avoidance rules along the lines of the 2016 EATLP questionnaire. The report pays particular attention to the German GAAR, as inte