Moreno González, Saturnina
Critical review of the ATAD implementation implementation of the EU ATAD in Spain : outstanding Issues of a partial transposion / Saturnina Moreno González .-- , 2021
Resumen.
The purpose of this work is to critically analyse the transposition of the Anti-tax Avoidance Directive (ATAD) (1 and 2) into the Spanish tax system. To do so, a distinction is made between the rules that are transposed (exit taxation, controlled foreign companies (CFCs) and hybrid mismatches) and those that are not (limitation on interest deductions and general anti-abuse clause). This analysis will highlight the main differences between the directive and Spanish law and examine whether such discrepancies may be the source of problems of application and even uncertainties about the alignment of Spanish regulations to the directive itself or to EU primary law.
ATAD
ELUSION FISCAL
PREVENCIÓN
APLICACION
DERECHO TRIBUTARIO
ESPAÑA
DERECHO COMPARADO
UNION EUROPEA
Intertax 0165-2826v. 49, n. 12, December 2021, p. 995-1012
Critical review of the ATAD implementation implementation of the EU ATAD in Spain : outstanding Issues of a partial transposion / Saturnina Moreno González .-- , 2021
Resumen.
The purpose of this work is to critically analyse the transposition of the Anti-tax Avoidance Directive (ATAD) (1 and 2) into the Spanish tax system. To do so, a distinction is made between the rules that are transposed (exit taxation, controlled foreign companies (CFCs) and hybrid mismatches) and those that are not (limitation on interest deductions and general anti-abuse clause). This analysis will highlight the main differences between the directive and Spanish law and examine whether such discrepancies may be the source of problems of application and even uncertainties about the alignment of Spanish regulations to the directive itself or to EU primary law.
ATAD
ELUSION FISCAL
PREVENCIÓN
APLICACION
DERECHO TRIBUTARIO
ESPAÑA
DERECHO COMPARADO
UNION EUROPEA
Intertax 0165-2826v. 49, n. 12, December 2021, p. 995-1012