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A Guide to the Anti-Tax Avoidance Directive

Gebonden, 368 blz. | Engels
Edward Elgar Publishing | 1e druk, 2020
ISBN13: 9781789905762
Hoofdrubriek : Juridisch
Juridisch : Fiscaal recht
Edward Elgar Publishing 1e druk, 2020 9781789905762
Onderdeel van serie Elgar Tax Law and Practice
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This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Key features include:
• critical, article-by-article analysis of the ATAD
• contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence
• insights into the day-to-day application of the ATAD rules in practice
• contributions from leading academics and practitioners in the field of tax law
• examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.

European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book’s critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.


Aantal pagina's:368
Hoofdrubriek:Fiscaal recht

Over Georg Kofler

Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.

Andere boeken door Georg Kofler


1. From Abuse to Base Erosion, How Did It Come to This?
Frans Vanistendael

2. The General Scope of the ATAD and Its Position in the EU Legal Order
Werner Haslehner

3. Abuse of Law as a General Principle of European Union (Tax) Law
Roland Ismer

4. The Interest Limitation (Article 4 ATAD)
Daniel Gutmann

5. The Exit Tax Rule (Article 5 ATAD)
Paloma Schwarz

6. The GAAR (Article 6 ATAD)
Błażej Kuźniacki

7. Controlled Foreign Company Rule (Articles 7 and 8 ATAD)
Alexander Rust

8. Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD (Article 9 ATAD)
Leopoldo Parada

9. Hybrid Entities and Anti-Hybrid Rules in the EU ATAD (Article 9 and 9a ATAD)
Karoline Spies

10. ATAD, Double Taxation and Tax Dispute Resolution
Isabelle Richelle

11. Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6
Katerina Pantazatou

12. Where Do We Go From Here? – The Steady Move Towards a Common Corporate Tax Base
Bart van Raaij


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