| 000 | 01513nab a2200301 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110636.0 | ||
| 007 | ta | ||
| 008 | 190514t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967170 _aSavvaidou, Aiketerini |
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| 245 | 0 |
_aGeneral and specific anti-tax avoidance measures under recent tax reform in Greece _c Aikaterini Savvaidou & Vasiliki Athanasaki |
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| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn 2013, a significant tax reform took place in Greece as a response to the severe economic crisis that hit the country. Many anti-avoidance measures were introduced in tax law, targeting artificial arrangements and tax avoidance schemes. This article presents the Greek antiavoidance legal framework, as currently in force, in comparison to the anti-abuse measures under the OECD BEPS project and the EU Anti-Tax Avoidance Directive (ATAD), by focusing on the core distinction between the general antiavoidance rule (GAAR) and specific anti-avoidance rules(SAARs). | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_910750 _aREFORMA |
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| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_944482 _aFRAUDE FISCAL |
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| 650 | 4 |
_954712 _aPREVENCIÓN |
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| 650 | 4 |
_942096 _aGRECIA |
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| 650 | 4 |
_941877 _aDERECHO COMPARADO |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 700 | 1 |
_966932 _aAthanasaki, Vasiliki |
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| 773 | 0 |
_9160272 _oOP 2141/2019/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 4, April 2019, p. 402-413 |
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| 942 | _cART | ||
| 999 |
_c140595 _d140595 |
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