| 000 | 01272nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c145362 _d145362 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220209170436.0 | ||
| 007 | ta | ||
| 008 | 220209t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_964481 _aIaia, Roberto |
||
| 245 | 0 |
_aArticle 6 ATAD and "non-genuineness" of arrangements _c Roberto Iaia |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aArticle 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. | ||
| 650 | 4 |
_aATAD _967421 |
|
| 650 | 4 |
_aINTERPRETACION _947508 |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aABUSO DEL DERECHO _954389 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9166490 _oOP 2141-B/2021/5/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, n. 5-6, December 2021, p. 242-253 |
|
| 942 | _cART | ||