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The EU Anti-Tax Avoidance Directive: September 2016 A UK ...eureka.sbs.ox.ac.uk/6294/1/WP1614.pdf · The EU Anti-Tax Avoidance Directive: A UK Perspective WP 16/14 This working paper
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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
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Final Report on General Anti Avoidance Rules (GAAR) in ...finmin.nic.in/sites/default/files/report_gaar_itact1961.pdf · 2012, India introduced the General Anti-Avoidance Rules (GAAR)
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Corporate Taxes and EU Law Some recent … › Documents › About EJTN › Administrative Law 2016...Avoidance Directive or ATA-Directive) •The Anti Tax Avoidance Directive proposes
General Anti-Avoidance Rules Revisited: Reflections on Tim … 2020/Issue 2... · 2020. 7. 19. · General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar’s “Building
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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
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ATAD IMPLEMENTATION Hybrids and Interest … › 5532 › 110119163004-830900eb61de4ce2...(Anti-Tax Avoidance Directive, or ^ATAD) and Council Directive (EU) 2017/952 of 29 May 2017