Savvaidou, Aiketerini
General and specific anti-tax avoidance measures under recent tax reform in Greece / Aikaterini Savvaidou & Vasiliki Athanasaki .-- , 2019
Resumen.
In 2013, a significant tax reform took place in Greece as a response to the severe economic crisis that hit the country. Many anti-avoidance measures were introduced in tax law, targeting artificial arrangements and tax avoidance schemes. This article presents the Greek antiavoidance legal framework, as currently in force, in comparison to the anti-abuse measures under the OECD BEPS project and the EU Anti-Tax Avoidance Directive (ATAD), by focusing on the core distinction between the general antiavoidance rule (GAAR) and specific anti-avoidance rules(SAARs).
IMPUESTOS
REFORMA
EVASION FISCAL
FRAUDE FISCAL
PREVENCIÓN
GRECIA
DERECHO COMPARADO
ELUSION FISCAL
Athanasaki, Vasiliki
Intertax 0165-2826 v. 47, n. 4, April 2019, p. 402-413
General and specific anti-tax avoidance measures under recent tax reform in Greece / Aikaterini Savvaidou & Vasiliki Athanasaki .-- , 2019
Resumen.
In 2013, a significant tax reform took place in Greece as a response to the severe economic crisis that hit the country. Many anti-avoidance measures were introduced in tax law, targeting artificial arrangements and tax avoidance schemes. This article presents the Greek antiavoidance legal framework, as currently in force, in comparison to the anti-abuse measures under the OECD BEPS project and the EU Anti-Tax Avoidance Directive (ATAD), by focusing on the core distinction between the general antiavoidance rule (GAAR) and specific anti-avoidance rules(SAARs).
IMPUESTOS
REFORMA
EVASION FISCAL
FRAUDE FISCAL
PREVENCIÓN
GRECIA
DERECHO COMPARADO
ELUSION FISCAL
Athanasaki, Vasiliki
Intertax 0165-2826 v. 47, n. 4, April 2019, p. 402-413