Tax abuse and legal pluralism towards concrete solutions leading to coordination between international tax treaty law and EU tax law Carla De Pietro
By: De Pietro, Carla
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Material type: 
ArticlePublisher: 2020Subject(s): DERECHO TRIBUTARIO | DERECHO COMUNITARIO EUROPEO | ABUSO DEL DERECHO | FISCALIDAD INTERNACIONAL | ARMONIZACION FISCAL | TRATADOS INTERNACIONALES
In:
EC Tax Review v. 29, Issue 2, April 2020, p. 84-96Summary: This article concerns the concept of tax abuse adopted by EU and OECD. The author analyses both the notion of abuse contained in Article 7 (1) of the MLI and the EU notion of abuse as developed by the EU Court of Justice. This analysis shows the existence of discrepancies between these two notions. Furthermore, the article takes into consideration the consequences of this lack of coordination between international tax treaty law and EU tax law.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2020/2-4 (Browse shelf) | Available | OP 2141-B/2020/2-4 |
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Resumen.
This article concerns the concept of tax abuse adopted by EU and OECD. The author analyses both the notion of abuse contained in Article 7 (1) of the MLI and the EU notion of abuse as developed by the EU Court of Justice. This analysis shows the existence of discrepancies between these two notions. Furthermore, the article takes into consideration the consequences of this lack of coordination between international tax treaty law and EU tax law.
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