Hardback
A Guide to the Anti-Tax Avoidance Directive
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.
More Information
Critical Acclaim
Contributors
Contents
More Information
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.
Key features include:
• critical, article-by-article analysis of the ATAD
• contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence
• insights into the day-to-day application of the ATAD rules in practice
• contributions from leading academics and practitioners in the field of tax law
• examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.
European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book’s critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.
Key features include:
• critical, article-by-article analysis of the ATAD
• contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence
• insights into the day-to-day application of the ATAD rules in practice
• contributions from leading academics and practitioners in the field of tax law
• examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.
European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book’s critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.
Critical Acclaim
‘This book provides an excellent and timely analysis of the ATAD provisions and is likely to be an invaluable resource for academics, lawyers, policy makers and students.’
– Christiana HJI Panayi, British Tax Review
‘This book should be considered an excellent guide for European and international tax practitioners in need of in-depth knowledge of the ATAD world. Moreover, it is highly recommended reading for those who want to be able to follow the resolutions of the conflicts that will arise in the future as a consequence of the implementation and the application by the tax authorities of the domestic ATAD rules.’
– Violeta Pina Montaner, EU Law Live
‘This book is an excellent guide to the many difficult issues posed by the implementation of the ATAD, in which the authors successfully combine fundamental technical analysis with practical conclusions. With its clear structure and lucid writing, it will prove an invaluable resource for any tax practitioner who faces the challenge of navigating the multi-layered maze of anti-avoidance rules in the EU.’
– Kees van Raad, International Tax Center Leiden, the Netherlands
– Christiana HJI Panayi, British Tax Review
‘This book should be considered an excellent guide for European and international tax practitioners in need of in-depth knowledge of the ATAD world. Moreover, it is highly recommended reading for those who want to be able to follow the resolutions of the conflicts that will arise in the future as a consequence of the implementation and the application by the tax authorities of the domestic ATAD rules.’
– Violeta Pina Montaner, EU Law Live
‘This book is an excellent guide to the many difficult issues posed by the implementation of the ATAD, in which the authors successfully combine fundamental technical analysis with practical conclusions. With its clear structure and lucid writing, it will prove an invaluable resource for any tax practitioner who faces the challenge of navigating the multi-layered maze of anti-avoidance rules in the EU.’
– Kees van Raad, International Tax Center Leiden, the Netherlands
Contributors
Contributors: D. Gutmann, W. Haslehner, R. Ismer, B. Kuźniacki, K. Pantazatou, L. Parada, I. Richelle, A. Rust, P. Schwarz, K. Spies, B. van Raaij, F. Vanistendael
Contents
Contents:
1. From Abuse to Base Erosion, How Did It Come to This?
Frans Vanistendael
2. The General Scope of the ATAD and Its Position in the EU Legal Order
Werner Haslehner
3. Abuse of Law as a General Principle of European Union (Tax) Law
Roland Ismer
4. The Interest Limitation (Article 4 ATAD)
Daniel Gutmann
5. The Exit Tax Rule (Article 5 ATAD)
Paloma Schwarz
6. The GAAR (Article 6 ATAD)
Błażej Kuźniacki
7. Controlled Foreign Company Rule (Articles 7 and 8 ATAD)
Alexander Rust
8. Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD (Article 9 ATAD)
Leopoldo Parada
9. Hybrid Entities and Anti-Hybrid Rules in the EU ATAD (Article 9 and 9a ATAD)
Karoline Spies
10. ATAD, Double Taxation and Tax Dispute Resolution
Isabelle Richelle
11. Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6
Katerina Pantazatou
12. Where Do We Go From Here? – The Steady Move Towards a Common Corporate Tax Base
Bart van Raaij
Index
1. From Abuse to Base Erosion, How Did It Come to This?
Frans Vanistendael
2. The General Scope of the ATAD and Its Position in the EU Legal Order
Werner Haslehner
3. Abuse of Law as a General Principle of European Union (Tax) Law
Roland Ismer
4. The Interest Limitation (Article 4 ATAD)
Daniel Gutmann
5. The Exit Tax Rule (Article 5 ATAD)
Paloma Schwarz
6. The GAAR (Article 6 ATAD)
Błażej Kuźniacki
7. Controlled Foreign Company Rule (Articles 7 and 8 ATAD)
Alexander Rust
8. Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD (Article 9 ATAD)
Leopoldo Parada
9. Hybrid Entities and Anti-Hybrid Rules in the EU ATAD (Article 9 and 9a ATAD)
Karoline Spies
10. ATAD, Double Taxation and Tax Dispute Resolution
Isabelle Richelle
11. Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6
Katerina Pantazatou
12. Where Do We Go From Here? – The Steady Move Towards a Common Corporate Tax Base
Bart van Raaij
Index
