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Tax Avoidance Revisited in the EU BEPS Context



This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the BEPS initiatives on those concepts.

It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among the BEPS initiatives.

National reports examine the response to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union’s reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP Congress, held in Munich.


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Detail Information

Call Number
07 TAX ana
Publisher IBFD : The Netherlands.,
Collation
xli, 807 23cm
Language
English
Classification
07 TAX ana
ISBN/ISSN
978-90-8722-422-6
Edition
-
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