Iaia, Roberto
Article 6 ATAD and "non-genuineness" of arrangements / Roberto Iaia .-- , 2021
Resumen.
Article 6 Anti-Tax Avoidance Directive (ATAD) provides a General anti-abuse rule (GAAR), applicable to all taxpayers subject to corporate tax in one ormore EUMember States.TheGAAR refers to ‘non-genuine’ arrangements.However, it is unclear whether ‘non-genuineness’ describes real and/or simulated arrangements. The article aims to analyse this issue, in light of a literal, multilingual approach and through a teleological and historical-systematic interpretation of the provision.
ATAD
INTERPRETACION
IMPUESTO DE SOCIEDADES
ABUSO DEL DERECHO
ELUSION FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 30, n. 5-6, December 2021, p. 242-253
Article 6 ATAD and "non-genuineness" of arrangements / Roberto Iaia .-- , 2021
Resumen.
Article 6 Anti-Tax Avoidance Directive (ATAD) provides a General anti-abuse rule (GAAR), applicable to all taxpayers subject to corporate tax in one ormore EUMember States.TheGAAR refers to ‘non-genuine’ arrangements.However, it is unclear whether ‘non-genuineness’ describes real and/or simulated arrangements. The article aims to analyse this issue, in light of a literal, multilingual approach and through a teleological and historical-systematic interpretation of the provision.
ATAD
INTERPRETACION
IMPUESTO DE SOCIEDADES
ABUSO DEL DERECHO
ELUSION FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 30, n. 5-6, December 2021, p. 242-253