000			01593nab a2200265 c 4500
999			_c146592 _d146592
003			ES-MaIEF
005			20221019164123.0
007			ta
008			221019t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aPerrou, Katerina _951518
245	1	4	_aThe implementation of the ATAD in Greece _c Katerina Perrou
500			_aDisponible también en formato electrónico.
500			_aResumen
504			_aIncluye referencias bibliográficas.
520			_aThis article examines the implementation of the anti-tax avoidance directive (ATAD) in Greece. It reviews the additions to and the amendments that had to be made in Greek law resulting from the implementation of the ATAD. It does so in an analytical and critical manner by exploring all of the ATAD provisions, examining the way that they were implemented into Greek law, and how they differentiate from the previous rules (if they existed at all). It examines the compatibility of the said provisions, as they have been transposed in Greece, with EU law and their compatibility with the Greek Constitution, especially in relation to the interest limitation rule, the exit tax, and the general anti-abuse rule (GAAR)
650		4	_aLEGISLACION COMUNITARIA _942805
650		4	_aATAD _967421
650		4	_aELUSION FISCAL _943410
650		4	_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702
650		4	_aASIMETRÍAS HÍBRIDAS _968772
650		4	_aGRECIA _942096
773	0		_9168127 _oOP 2141/2022/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, n. 8-9, August-September 2022, p. 619-634
942			_cART