000 -CABECERA |
Campo de control de longitud fija |
02836nab a2200229 c 4500 |
003 - IDENTIFICADOR DE NÚMERO DE CONTROL |
Campo de control |
ES-MaIEF |
005 - FECHA Y HORA DE LA ÚLTIMA TRANSACCIÓN |
Campo de control |
20240618190140.0 |
007 - CAMPO FIJO DE DESCRIPCIÓN FÍSICA - INFORMACIÓN GENERAL |
campo de control de longitud fija |
ta |
008 - CAMPO FIJO DE DESCRIPCIÓN FIJA - INFORMACIÓN GENERAL |
Campo de control de longitud fija |
240227s2023 ne |||||o|||| 00| 0 eng d |
040 ## - FUENTE DE LA CATALOGACIÓN |
Centro catalogador de origen |
ES-MaIEF |
Lengua de catalogación |
eng |
Centro transcriptor |
ES-MaIEF |
100 ## - ENCABEZAMIENTO PRINCIPAL - NOMBRE PERSONAL |
9 (RLIN) |
63454 |
Nombre de persona |
Kuzniacki, Blazej |
245 10 - MENCIÓN DE TÍTULO |
Título |
Aggressive tax planning in light of the securing the Activity Framework of Enablers initiative |
Medio |
electrónico |
Parte restante del título |
a path to inflation of anti-tax avoidance rules in the EU Law |
Mención de responsabilidad, etc. |
Błażej Kuźniacki |
520 ## - RESUMEN, ETC. |
Nota de sumario, etc. |
The purpose of this article is to demonstrate that the introduction of a legal definition of aggressive tax planning (ATP) together with anti-ATP rules by the European Commission under the Securing the Activity Framework of Enablers (SAFE) initiative is an example of legislative inflation of the anti-tax avoidance rules in the degradation phase of EU legal development in the area of direct taxation. The article aims to show that the legal use of ATP would add another factor for further disorder in an interpretation and application of existing concepts and anti-abusive rules in the EU law as well as triggers risk of over-reaction. The analysis of relevant contextual materials on the ATP will help to positively verify that hypothesis. The article also leads to the conclusion that the Commission could propose new specific anti-avoidance rules (SAARs) based on the economic substance criteria in concert with references to activities that artificially exploit inconsistencies and mismatches between at least two systems of tax law without legally defining ATP. The introduction of such a new SAAR, however, is subject to two caveats. First, it would have to be placed within the boundaries of the rule of law, thereby causing only taxpayers engaging in international tax avoidance to suffer from uncertainty, i.e. the necessary degree of vagueness to effectively prevent tax avoidance by means of artificial exploitation of inconsistencies and mismatches between at least two systems of tax law. Second, proposing a new SAAR would be justified only insofar the Commission would present a robust analysis which confirms that recently introduced legislation against tax avoidance is not effective enough to target the mentioned exploitation. Otherwise, the inflation of anti-tax avoidance rules in the EU law would be guaranteed for the short-sighted benefit of politicians and at the cost of society and economy at large in the long term. |
650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
9 (RLIN) |
47460 |
Término de materia o nombre geográfico como elemento inicial |
IMPUESTOS |
650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
9 (RLIN) |
68604 |
Término de materia o nombre geográfico como elemento inicial |
ESTADO DE DERECHO |
650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
9 (RLIN) |
47950 |
Término de materia o nombre geográfico como elemento inicial |
PARAISOS FISCALES |
650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
9 (RLIN) |
63148 |
Término de materia o nombre geográfico como elemento inicial |
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
650 #7 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
9 (RLIN) |
67620 |
Término de materia o nombre geográfico como elemento inicial |
INTERMEDIARIOS FISCALES |
650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
9 (RLIN) |
68772 |
Término de materia o nombre geográfico como elemento inicial |
ASIMETRÍAS HÍBRIDAS |
773 0# - ENLACE AL DOCUMENTO FUENTE |
Número de ítem anfitrión |
171339 |
Otro identificador del documento |
ITS/2023/1 |
Título |
International Tax Studies |
Número Internacional Normalizado para Publicaciones Seriadas (ISSN) |
2590-1117 |
Parte(s) relacionada(s) |
Vol. 6, no. 1, 2023, 22 p. |
942 ## - ELEMENTOS KOHA |
Koha tipo de item |
Recursos electrónicos |