Evaluation of the earnings stripping rules Stan Stevens
By: Stevens, Stan
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Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTOS | AMPLIACION DE CAPITAL | LEGISLACION COMUNITARIA
In:
EC Tax Review volume 29, issue 4, august 2020, p. 158-177Summary: Member States had to have implemented the anti-earnings stripping rules by 1 January 2019. In this article these rules are evaluated from an economic and EU law perspective. The author concludes that the rules are probably not in breach of EU law because they are implemented without distinction between domestic and cross border situations. In addition there is little room to assess rules which are the result of (full) harmonization. Nevertheless some risks exist in particular with regard to the interaction between the group regimes and the earning stripping rules and the design of the standalone exception. An important drawback of the earnings stripping rules is the risk of double taxation. This could have been avoided by the EU legislator.
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| OP 2141-B/2020/2-4 Tax abuse and legal pluralism | OP 2141-B/2020/2-5 Does the European Union primary law require member states to make corresponding adjustments? | OP 2141B/2020/29/4-2 EU fiscal state aid rules and COVID-19 | OP 2141B/2020/29/4-3 Evaluation of the earnings stripping rules | OP 2141B/2020/29/4-4 The European Union’s list of non-cooperative jurisdictions for tax purposes | OP 2141B/2020/29/4-5 New VAT rules for E-Commerce | OP 2141-B/2020/3 EC Tax Review |
Bibliografía
Member States had to have implemented the anti-earnings stripping rules by 1 January 2019. In this article these rules are evaluated from an economic and EU law perspective. The author concludes that the rules are probably not in breach of EU law because they are implemented without distinction between domestic and cross border situations. In addition there is little room to assess rules which are the result of (full) harmonization. Nevertheless some risks exist in particular with regard to the interaction between the group regimes and the earning stripping rules and the design of the standalone exception. An important drawback of the earnings stripping rules is the risk of double taxation. This could have been avoided by the EU legislator.
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