The Interest Limitation Rule of the Anti-Tax Avoidance ... › smash › get › diva2:1099128 › FULLTEXT01.pdf · In July 2016 the Council of the European Union adopted Directive
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ATAD IMPLEMENTATION Hybrids and Interest … › 5532 › 110119163004-830900eb61de4ce2...(Anti-Tax Avoidance Directive, or ^ATAD) and Council Directive (EU) 2017/952 of 29 May 2017
General Anti Avoidance Rules (‘GAAR’) – Case Studies
Overview of the implementation of the Anti-Tax Avoidance ... · the Anti-Tax Avoidance Directive (ATAD I).1 The adoption of this Directive represented a milestone in the efforts to
TABL5508 International Taxation: Anti-Avoidance€¦ · TABL5537 Double Tax Agreements TABL5534 ... TABL5508 International Taxation: Anti-avoidance Outline Page 10 Atax business.unsw.edu.au
Tax Anti-avoidance Rules in Europefitindia.org/downloads/Ned Shelton_2004.pdf · Tax Anti-avoidance Rules in Europe By Ned Shelton Sheltons Corporate Services Sheltons, International
REGULATIONS / DIRECTIVE FOR BANNING RAGGING & ANTI ... - …
The EU Anti-Tax Avoidance Directive: September 2016 A UK ...eureka.sbs.ox.ac.uk/6294/1/WP1614.pdf · The EU Anti-Tax Avoidance Directive: A UK Perspective WP 16/14 This working paper
INTRODUCING A GENERAL ANTI-AVOIDANCE … 2016 Waerzeggers, Christophe and Cory Hillier, 2016, “Introducing a general anti-avoidance rule (GAAR)—Ensuring that a GAAR achieves its
Obstacle Avoidance Cell Discovery using mm-waves Directive ...home.deib.polimi.it/filippini/.../2015_WDN-CN2015_ObstacleAvoidanceDCS.pdf · Obstacle Avoidance Cell Discovery using
Canada’s General Anti Avoidance Rule - The Process - July 2012.
THE EU ANTI-TAX-AVOIDANCE DIRECTIVE - Corit Academic | Independent Tax …corit-academic.org/wp-content/uploads/2011/12/The-EU... · · 2016-06-01- Amended Directive on mandatory
EU Anti-Tax Avoidance Directive - Deloitte United States€¦ · ntiTa oidance Directie 2 This document provides insights on the impact and implementation of the controlled foreign
Corporate Taxes and EU Law Some recent … › Documents › About EJTN › Administrative Law 2016...Avoidance Directive or ATA-Directive) •The Anti Tax Avoidance Directive proposes
THE GENERAL ANTI-AVOIDANCE RULEThe General Anti-Avoidance Rule (GAAR) is a wide-ranging legislative measure intended to combat aggressive tax avoidance. Since virtually all business
The Indonesia Anti-Avoidance Rules: GAARs & SAARs; By Astera ...
ANTI-AVOIDANCE RULES DI INDONESIA PASCA …
The Anti-Tax Avoidance Directive in Ireland: Winds of ... · PDF fileThe Anti-Tax Avoidance Directive in Ireland: Winds of Change or an Easterly Breeze? Joe Duffy Partner, Matheson