Article 6 ATAD and "non-genuineness" of arrangements Roberto Iaia
By: Iaia, Roberto
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Material type: 
ArticlePublisher: 2021Subject(s): ATAD | INTERPRETACION | IMPUESTO DE SOCIEDADES | ABUSO DEL DERECHO | ELUSION FISCAL | UNION EUROPEA
In:
EC Tax Review v. 30, n. 5-6, December 2021, p. 242-253Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2021/5/6-5 (Browse shelf) | Available | OP 2141-B/2021/5/6-5 |
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.
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