Journal articles: 'Anti-Avoidance Law'

1

Trotter, Paul D. "Canada's general anti-avoidance rule." Intertax 17, Issue 5 (May 1, 1989): 180–84. http://dx.doi.org/10.54648/taxi1989041.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Moerman, Sébastien. "The French Anti-avoidance Legislation." Intertax 27, Issue 2 (February 1, 1999): 50–63. http://dx.doi.org/10.54648/taxi1999010.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

de la Feria, Rita. "Harmonizing Anti-Tax Avoidance Rules." EC Tax Review 26, Issue 3 (May 1, 2017): 110–11. http://dx.doi.org/10.54648/ecta2017012.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Oliver, J. David B. "Anti-avoidance Measures and the Rule of Law." Intertax 25, Issue 12 (December 1, 1997): 414. http://dx.doi.org/10.54648/taxi1997080.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Alarie, Benjamin. "Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 613–29. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.alarie.

Full text

Abstract:

Tim Edgar's contributions to our understanding of tax avoidance and anti-avoidance remain ahead of their time. In this paper, the author argues that Edgar's work on building better general anti-avoidance rules (GAARs) was particularly prescient—correct in its claim that tax avoidance can and should be eliminated through effective anti-avoidance measures. The author maintains that although Edgar's position and vision will eventually be realized, Edgar himself did not anticipate the manner in which this would occur. The author's first claim is that the law is incomplete, and this incompleteness problematizes any insistence on the immediate adoption of strict anti-avoidance measures. The author explains how and why the current stage of legal development falls significantly short of completely specifying the law, including the tax law. The author's second claim is that the next decades will bring considerably more sophisticated and effective approaches to legal development. Described, in broad terms, are some of the mechanisms through which our tax systems are moving toward a legal singularity (a state of the law that is functionally complete and well specified). The author proceeds to outline the implications of his two main claims for the future of GAARs and anti-avoidance—specifically, how the realization of a much more complete system of law will leave effectively no further scope for tax avoidance. Tax law, in the asymptotic realization of Edgar's work and vision, will become well targeted and well equipped to address tax avoidance. Tax avoidance as we know it will cease to exist.

APA, Harvard, Vancouver, ISO, and other styles

6

Radić, Irena. "Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law." Zbornik radova Pravnog fakulteta Nis 60, no. 92 (2021): 227–58. http://dx.doi.org/10.5937/zrpfn0-29165.

Full text

Abstract:

One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens. In this process, many states adopt a general anti-avoidance rule that allows for tax administration to deny tax benefits realized through the use of abusive tax arrangements, which are in accordance with the letters of the law but circumvent its purpose. At the EU level, Article 6 of the Directive 2016/1164 (Anti-Tax-Avoidance Directive, ATAD), laying down rules against tax avoidance practices that directly affect the functioning of the internal market, contains the general anti-avoidance rule (GAAR). This paper aims to analyze the ATAD's GAAR and related case law of the European Court of Justice in tax avoidance cases in the context of abuse of EU law. In the first section, the author defines tax avoidance and tax evasion in order to clearly distinguish the two terms, and explains the need for the GAAR. The second part presents the elements of the GAAR and the consequences of its application. The third section addresses the issue of legal certainty in applying the GAAR. As one of the prerequisites for tackling the unacceptable tax avoidance and aggressive tax planning is enhanced cooperation of tax administrations and greater transparency of tax information, the author analyzes the 2011 Directive on administrative cooperation in tax matters (DAC) and its numerous amendments. Finally, we present perspectives on the harmonization of direct taxes and depict a potential global solution to reform the outdated international corporate tax system, with action on the reallocation of taxing rights and minimum effective taxation.

APA, Harvard, Vancouver, ISO, and other styles

7

Podshivalova, Daria. "Country Note: Combating Tax Avoidance In Russia: Historical Perspective And Current Trends." Intertax 49, Issue 1 (January 1, 2021): 82–96. http://dx.doi.org/10.54648/taxi2021008.

Full text

Abstract:

The development of anti-avoidance techniques in Russia has historically had some difficulties. The nascent development of anti-avoidance techniques in the pre-revolutionary period was actually suspended by the tax policy of the Soviet Government. After the dissolution of the Soviet Union, Russia faced significant socio-economic transformations that required a reform of the taxation system. The beginning of the XXI century in Russia was characterized by the formation of a modern tax system and intensification of the search for new effective anti-avoidance techniques. In the 1990s, the problem of tax avoidance became extremely acute on the Russian tax policy agenda. Due to the absence of the developed tax legislation and unstable federal government, tax avoidance threatened the economic security of the state and could even have undermined its social and economic development due to budget losses. According to various estimates, as a result of massive tax avoidance in the 1990s, Russia annually lost approximately 30% of the payments that were due. Over the past decade, the mechanism for combating tax avoidance in Russia has been remarkably improved. Currently, the Russian tax authorities are making significant progress in applying various anti-avoidance techniques. The two semantic parts of this article reveal the Russian efforts in the formation of effective anti-avoidance techniques. The first part of the article is devoted to the Russian approach to the definition of ‘tax avoidance’ and outlines the main stages of the development of anti-avoidance techniques. The second part of the article deals with the major financial techniques successfully used in Russia, including judicial, statutory, tax treaties, organizational, and other means for countering tax avoidance. Gig economy, sharing economy, crowd work, online platform, gig worker, employment status, personal service company (PSC), misclassification, deemed employment relationship, independent contractor.

APA, Harvard, Vancouver, ISO, and other styles

8

Schönfeld, Jens. "CFC Rules and Anti-Tax Avoidance Directive." EC Tax Review 26, Issue 3 (May 1, 2017): 145–52. http://dx.doi.org/10.54648/ecta2017016.

Full text

Abstract:

The effects of the Anti-Tax Avoidance Directive (ATAD) on Controlled Foreign Company (CFC) rules have been instructively discussed in depth, especially in the German scholarly literature.1 The following contribution re-examines a few aspects against the background of a hypothetical case and addresses various issues, including the question as to whether the Directive does not also give taxpayers a certain minimum level of protection and at the same time impose general limits on national legislatures.

APA, Harvard, Vancouver, ISO, and other styles

9

Perera, Gasdon C. "Anti-avoidance Legislation in the Eastern Caribbean." Intertax 21, Issue 11 (November 1, 1993): 562–66. http://dx.doi.org/10.54648/taxi1993069.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Moreno, Andrés Báez. "How Do ‘The Old’ and ‘The New’ Live Together? the Principal Purpose Test and Other Anti-avoidance Instruments in Tax Treaties." Intertax 49, Issue 10 (October 1, 2021): 771–85. http://dx.doi.org/10.54648/taxi2021079.

Full text

Abstract:

The entry into force of the Multilateral Instrument (MLI) will entail the massive incorporation of a general anti-avoidance rule (the principal purpose test) into a significant number of double taxation conventions. However, these conventions often contain other clauses of different origin that have traditionally been used to deal with the phenomenon of treaty abuse. This article describes the ‘problems of coexistence’ between the principal purpose test and these other clauses when their conditions of application and legal consequences may be different. Finally, it also offers legal solutions to these conflicts. Base erosion and profit shifting, multilateral instrument, anti-avoidance rules, general anti-avoidance rules, special anti-avoidance rules, principal purpose test, beneficial ownership, limitation on benefits.

APA, Harvard, Vancouver, ISO, and other styles

11

Zielke, Rainer. "Anti-avoidance Legislation of Mayor EC Member Countries with Reference to the 2014 Corporate Income Tax Burden in the Thirty-Four OECD Member Countries: Germany, France, United Kingdom, and Italy Comp." EC Tax Review 23, Issue 2 (March 1, 2014): 102–15. http://dx.doi.org/10.54648/ecta2014011.

Full text

Abstract:

Despite continuous instability in the European Community (EC) its mayor countries Germany, France, the United Kingdom, and Italy exhibit continuously economic growth and stability. According to the International Monetary Fund these European countries have - in this order - the highest gross domestic product in the European Community in 2012. In this article anti-avoidance legislation of - according to the gross domestic product - the four most important EC countries will be reviewed with reference to the tax differential to the thirty-four OECD Member Countries. The pivotal question is, therefore, to what extend can internal tax planning with mayor European countries be optimized by inclusion of anti-avoidance legislation. This article outlines the objectives and concepts of international tax planning with regard to anti-avoidance legislation and provides an overview of the concepts, laws and rules of anti-avoidance legislation in mayor EC Member Countries. After that the advantages and strategies of international tax planning with regard to anti-avoidance legislation in mayor EC Member Countries are deducted where an overview on anti-avoidance legislation of mayor EC Member Countries is provided - also with regard to new tax legislation - and locations for subsidiaries and for parent companies are reviewed. Finally, the concluding remarks are presented. Transfer pricing will not be reviewed here.

APA, Harvard, Vancouver, ISO, and other styles

12

Öner, Cihat. "Comparative Analysis of the General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: An Effective Tool to Tackle Tax Avoidance?" EC Tax Review 29, Issue 1 (March 1, 2020): 38–52. http://dx.doi.org/10.54648/ecta2020005.

Full text

Abstract:

The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Tax Avoidance Directive (ATAD) is an effective tool to tackle tax avoidance. By using a comparative technique as a method, other directives that include a GAAR will be analysed as a companion to the ATAD to identify whether there is a common understanding of the concept of abuse of tax laws within the EU legal order. Then the general consequences of the application of the GAAR of the ATAD will be exposed. The difficulties which could be encountered in the application procedure will be explained around some potential scenarios, based on simple models developed by the author. Tax Avoidance, Abusive Tax Practices, Artificial/Genuine Arrangement(s), Main Purpose(s) Test, Tax Advantage, General Anti-abuse Rule(s) (GAARs), Anti-Tax Avoidance Directive (ATAD), Interest-Royalties Directive, Merger Directive, Parent- Subsidiary Directive.

APA, Harvard, Vancouver, ISO, and other styles

13

Nogina, Oksana A., and Sergey V. Ovsyannikov. "Protecting the legitimate expectations of the taxpayer in the context of the operation and application of anti-avoidance rules: Balancing private and public interests." Vestnik of Saint Petersburg University. Law 13, no. 1 (2022): 83–106. http://dx.doi.org/10.21638/spbu14.2022.105.

Full text

Abstract:

The article analyzes General and Special Anti-Avoidance Rules of national and international law. The authors investigate the correlation between General and Special Anti-Avoidance Rules established in Russian tax legislation, and also determine the place of judicial doctrines and official interpretations of legislative anti-avoidance rules in the mechanism of law enforcement. Given the multiplicity of legal prescriptions, judicial positions and interpretation acts, a sequence of application of legal provisions in the resolution of litigation is being developed. The correlation of international anti-avoidance rules with the rules of Russian tax legislation is established, indicating the dominant role of the provisions of the Constitution of the Russian Federation and legal positions of the Constitutional Court of the Russian Federation in the system of anti-avoidance orders, including international treaties. A system and hierarchy of anti-avoidance norms are proposed. Special attention is paid to the study of the principle of protection by taxpayers of their legitimate expectations as a guarantee of ensuring private interest in the field of tax relations. The exercise by taxpayers of the right to protect their legitimate expectations is viewed in the context of their obtaining a reasonable tax benefit. A study of tax calculation methods, including the calculation method used to determine the amount of tax benefit in the context of taxpayers’ protection of their legitimate expectations to reduce tax burden, is conducted. The idea is expressed about the need to legislatively recognize the taxpayer’s right to independently use the tax calculation method, especially in unforeseen circumstances. The judicial approach is supported that the protection of property tax consequences expected as a result of completed transactions can be conducted in court, based on the initial legal expectations, despite the taxpayer’s compliance with the instructions of the tax authority to pay arrears, penalties and fines.

APA, Harvard, Vancouver, ISO, and other styles

14

Tasalov, К. A., S. G. Sokolova, and D. M. Osina. "Countering the corporate tax avoidance in the Court of Justice of the European Union practice." Law Enforcement Review 5, no. 3 (October 2, 2021): 178–94. http://dx.doi.org/10.52468/2542-1514.2021.5(3).178-194.

Full text

Abstract:

The article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.The purpose of this paper is to conduct a comprehensive research of the issues of countering the corporate tax avoidance in the CJEU practice. For this reason the authors set the following tasks: (1) to consider the concept of abuse of law, developed by the CJEU practice, with respect to corporate tax avoidance; (2) to identify the interaction between national anti-avoidance rules and fundamental freedoms of the internal market as established by the CJEU practice; (3) to study the CJEU practice concerning the implementation of tax directives and the application of anti-avoidance measures; (4) to identify the main features of the Directives "Anti-Tax Avoidance Directive" (ATAD) in terms of their potential impact on the development of the CJEU practice.The research methodology includes the application of both general methods of formal logic (including analysis, synthesis, deduction and induction) and special legal methodology (formal legal and comparative legal methods).The main results of the study. The CJEU has repeatedly considered the problem of conflict of national anti-avoidance rules with the fundamental freedoms of the EU internal market. The conflict between these rules is resolved in different ways depending on the type of antiavoidance rules: (1) national rules aimed at countering the abuse of law, and (2) national rules developed to counter tax avoidance, which are strictly applied according to formal criteria, without any requirement to prove abuse of law in a particular situation. The application of national anti-avoidance rules may provide for the exemptions from the regime of fundamental freedoms of the internal market. Where national anti-avoidance rules are not aimed at combating wholly artificial arrangements, but are applied mechanically, due to formal criteria, such rules should apply subject to the legal regime of fundamental freedoms. The CJEU held that the concept of beneficial owner should be applied not only to interest and royalties, but also to the distribution of profits, despite the fact that the provisions of the Parent-Subsidiary Directive do not contain such a concept. EU law prohibits the granting of state aid. National anti-avoidance rules and law enforcement practice may be subject to such a prohibition in cases where they create positive discrimination.Conclusions. When implementing the provisions of the ATAD 1-2, the EU Member States committed numerous breaches of the EU law. It therefore can be expected that the CJEU practice regarding the proper implementation of the Directives may appear in the near future. The general prohibition of abuse of EU law shall apply, even in cases where the EU Member State has not implemented the anti-avoidance mechanisms of tax directives into its national law. The general prohibition of abuse of EU law shall apply despite the principle of legal certainty, which precludes directives from being able by themselves to create obligations for individuals, so the directives cannot be relied upon per se by the Member State as against individuals. Sections 1−2 were contributed by S.G. Sokolova, 3−4.1 by D.M. Osina (section 4.1 in collaboration with K.A. Tasalov), 4.1−7 by K.A. Tasalov (section 4.1 in collaboration with D.M. Osina).

APA, Harvard, Vancouver, ISO, and other styles

15

Chand, Vikram. "The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules." Intertax 46, Issue 2 (February 1, 2018): 115–23. http://dx.doi.org/10.54648/taxi2018013.

Full text

Abstract:

In the previous contribution, which carried out a detailed analysis of the principal purpose test (PPT), the author had indicated that interesting issues arise with respect to the interaction of the PPT (and the guiding principle) with other treaty based or domestic based anti-avoidance rules. In this contribution, the author, firstly, discusses the interaction of the test with the inherent anti-abuse rule. Secondly, the author discusses the relationship of this test with existing treaty general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) such as the limitation of benefits clause, the beneficial ownership clause, holding/time period provisions introduced in the articles dealing with dividends/capital gains as well as the anti-abuse rule with respect to permanent establishments in a third State. Lastly, the author analyses the interaction of the PPT with domestic anti-avoidance rules such as judicial doctrines, statutory GAARs and SAARs. It is pertinent to note that this contribution should be read in conjunction with the author’s previous contribution published in the January edition of the journal.

APA, Harvard, Vancouver, ISO, and other styles

16

Aramayo, Silvia Velarde. "A Common GAAR to Protect the Harmonized Corporate Tax Base: More Chaos in the Labyrinth." EC Tax Review 25, Issue 1 (February 1, 2016): 4–17. http://dx.doi.org/10.54648/ecta2016002.

Full text

Abstract:

The analysis of the general anti-avoidance tax rule in five countries of the European Union (United Kingdom, Austria, Germany, Sweden and France) shows clearly the frailty and weakness of the theoretical and jurisprudential constructions designed to fight this international problem. The research also displays a high degree of judicial discretionary, a worrying level of legal uncertainty – as a result of the introduction of tax rules linked to vague and imprecise concepts – and an inefficiency in the revenue collection unacceptable. Furthermore, the article analyses the structure and function of the common general anti-avoidance rule (EU-GAAR) approved by the European Parliament, its scope and the problems that it’s possible interaction with another anti-avoidance rules (introduced by the domestic law, community law and conventional law) could generate. The author considers that the labyrinth which derives from the principle of non-discrimination on which the ECJ is trapped is also the labyrinth on which is trapped the cross-border application of the Member States GAAR’s and SAAR’s. The adoption of an EU-GAAR not solves the problem and only increases the chaotic juxtaposition of ineffective anti-avoidance rules.

APA, Harvard, Vancouver, ISO, and other styles

17

Luja, Raymond H. C. "Anti-tax-avoidance Rules and Fiscal Trade Incentives." Intertax 28, Issue 6/7 (July 1, 2000): 226–40. http://dx.doi.org/10.54648/268336.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Kawada, Go. "An outline of Japanese anti-tax avoidance provisions." Intertax 17, Issue 8/9 (August 1, 1989): 361–63. http://dx.doi.org/10.54648/taxi1989071.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Asllani, Shkumbin. "Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law." European Journal of Multidisciplinary Studies 6, no. 2 (June 10, 2017): 312. http://dx.doi.org/10.26417/ejms.v6i2.p312-316.

Full text

Abstract:

In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

APA, Harvard, Vancouver, ISO, and other styles

20

Mastellone, Carlo. "New Italian Anti-Avoidance Measures: Tax Havens Black-Listed." European Business Law Review 3, Issue 7 (July 1, 1992): 216–17. http://dx.doi.org/10.54648/eulr1992062.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Pantazopoulos, Petros, and Katerina Kalampaliki. "The Impact of the Transposition of the ATAD on the Greek Tax System." Intertax 48, Issue 2 (February 1, 2020): 233–49. http://dx.doi.org/10.54648/taxi2020019.

Full text

Abstract:

In response to the Anti-Tax Avoidance Directive (ATAD), Greece has recently amended its legislation with L. 4607/2019 regarding interest deduction limitation rules, controlled foreign company (CFC) rules, and the General Anti-Abuse Rule (GAAR). In this article, the impact of the transposition of the ATAD in the aforementioned three rules will be analysed. In addition, a comparative survey between them and the respective provisions of the ATAD will occur in which it will be examined to what extent the aforesaid anti-tax avoidance rules have been changed by the transposition of the ATAD. Lastly, a critical analysis of each of them will take place concerning the issues that may arise and on their compatibility with ECJ case law. Transposition, Anti Tax-Avoidance Directive (ATAD), Interest Deduction Limitation Rules, General Anti-Abuse Rule (GAAR), Controlled Foreign Company Rules (CFC rules), EBITDA, Main Purpose Test, non-Genuine Arrangement, ECJ case law, Greece

APA, Harvard, Vancouver, ISO, and other styles

22

Kuzniacki, Blazej. "Poland’s Implementation of EU GAAR Compromises Constitutional and EU Principles." Intertax 49, Issue 3 (March 1, 2021): 237–53. http://dx.doi.org/10.54648/taxi2021022.

Full text

Abstract:

One of the most potent legal instruments for preventing tax avoidance is Article 6 (general anti-avoidance rule, EU GAAR) of the Anti-Tax Avoidance Directive (ATAD). This article analyses Poland’s very restrictive implementation of EU GAAR to demonstrate that the implementation, although permissible under Article 3 ATAD, has led to the protection of the Polish tax base at the cost of constitutional and EU principles. The main purpose of this article is to reveal the incompatibility of the Polish GAAR with the constitutional and EU principles of legal certainty and proportionality and to draw consequences from it. Furthermore, the article aims to show that the EU should have taken a different approach to the EU standard for abuse of tax law. GAAR, ATAD, tax avoidance, Poland, constitution, EU primary law, CJEU, proportionality, certainty, repressive.

APA, Harvard, Vancouver, ISO, and other styles

23

Durán Rojo, Luis, and Paul Nina Nina. "The Use of Paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the Application of Transfer Pricing Rules." Intertax 48, Issue 6/7 (June 1, 2020): 616–23. http://dx.doi.org/10.54648/taxi2020056.

Full text

Abstract:

This article aims to analyse the paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines and their relation to the comparability analysis, sham transactions and domestic anti-avoidance rules. For this purpose, the authors discuss the nature of the transfer pricing rules, the limits of the OECD transfer pricing guidelines to the application of transfer pricing rules and the main features of the comparability analysis, sham transactions and the anti-avoidance rules. It is concluded that part of these paragraphs contains recommendations that exceed the purpose of the transfer pricing rules when they are structured over the arm’s length principle. OECD Transfer Pricing Guidelines, arm’s length principle, transfer pricing rules, comparability analysis, sham transactions, anti-avoidance rules.

APA, Harvard, Vancouver, ISO, and other styles

24

Navarro, Aitor, and Leopoldo Parada. "The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts." EC Tax Review 25, Issue 3 (June 1, 2016): 117–31. http://dx.doi.org/10.54648/ecta2016013.

Full text

Abstract:

On 28 January 2016, the European Commission made public a package of measures aimed to tackle tax avoidance and abusive practices in the European internal market. The package includes a detailed proposal for a new European Union (EU) Anti-avoidance Directive addressing six main issues: deductibility of interest; exit taxation; switch-over clause; General Anti-avoidance Rule (GAAR); Controlled Foreign Corporation (CFC) rules; and hybrid mismatches. This article provides a critical analysis of the Proposal for a Directive taking into consideration some of the implications of its implementation at stake. The final aim of this work is to contribute some elements that can improve the future debate on these matters.

APA, Harvard, Vancouver, ISO, and other styles

25

Pantazatou, Katerina. "Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg." Intertax 50, Issue 1 (January 1, 2022): 56–65. http://dx.doi.org/10.54648/taxi2022005.

Full text

Abstract:

This article examines the implementation of the Anti-Tax Avoidance Directive (ATAD) in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. It does so in an analytical and critical manner by going through all ATAD anti-avoidance provisions and examining the way they were implemented into Luxembourg law and how they differentiate from the previous rules (if they existed at all). It also critically assesses whether these changes have given rise to any inconsistencies or remaining questions. ATAD, ATAD 2, Luxembourg.

APA, Harvard, Vancouver, ISO, and other styles

26

Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.

Full text

Abstract:

Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidance, and the study also intends to critically analyse the remedies available against taxpayers who enter into impermissible tax avoidance transactions. Design/methodology/approach The methodology adopted for this qualitative study consists of a critical analysis and comparative legal review of the relevant legislation, case laws and literature. The anti-avoidance provisions of the Mauritius legislation will be compared with similar provisions of legislations of countries that have rigid preventive rules for anti-avoidance practices, and the selected countries are the UK and Australia because each country has been successful in diminishing the tax avoidances practices further to the imposition of penalties for impermissible tax avoidance. The black letter approach will also be used through which existing legal provisions, judicial doctrines, scholar articles and budget speeches governing anti-avoidance provisions for each country identified will be analysed. Findings Further to an analysis of the substantial differences between Mauritius anti-avoidance legal provisions and those of the UK and Australia, it is found that the backing of corrective actions by penalties act as a disincentive to prohibit impermissible anti-avoidance practices. The study concludes that, where there is abuse of law, the law needs to provide for penalties that must be suffered by the abuser, and hence, the study calls for an amendment in the Mauritius Income Tax Act to strengthen anti-avoidance provisions, by adopting similar provisions of the laws of Australia and the UK. Originality/value At present, there is no Mauritius literature on the researched topic, and this study will be one of the first academic writings on the subject of penalties for impermissible tax avoidance in Mauritius. The study is a new and unique topic in Mauritius, and for that reason, the study will largely rely on foreign sources that deal with penalties for impermissible tax avoidance, and this will include the Australian Taxation Administrative Act 1953, Australian case laws and the UK Finance Act 2016. This study is being carried out with the view to provide insightful recommendations to the stakeholders concerned in Mauritius to enhance the revenue collection avenues and methodologies for the Mauritius revenue authorities.

APA, Harvard, Vancouver, ISO, and other styles

27

何, 江烨. "Rethinking and Reconstruction of General Anti-Avoidance Rules of Tax Law." Dispute Settlement 08, no. 01 (2022): 36–41. http://dx.doi.org/10.12677/ds.2022.81006.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

何, 江烨. "Rethinking and Reconstruction of General Anti-Avoidance Rules of Tax Law." Dispute Settlement 08, no. 01 (2022): 36–41. http://dx.doi.org/10.12677/ds.2022.81004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Zielke, Rainer. "Anti-avoidance Legislation of Mayor German Language Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries: Germany, Switzerland and Austria Compared." Intertax 42, Issue 8/9 (August 1, 2014): 558–76. http://dx.doi.org/10.54648/taxi2014051.

Full text

Abstract:

The mayor German language countries, Germany, Switzerland, and Austria exhibit continuously economic growth and stability. Germany is the engine of the European Community and it might be interested to organize a group of affiliated companies in a way where all speak German. In this article anti-avoidance legislation will be reviewed with reference to the tax differential to the thirty-four Organisation for Economic Cooperation and Development (OECD) Member Countries. The pivotal question is, therefore, to what extent can internal tax planning with German language countries be optimized by inclusion of anti-avoidance legislation. This article outlines the primary corporate objective and key concepts of international tax planning with regard to anti-avoidance legislation and discusses the corporate income tax burden in the thirty-four OECD Member Countries analysing the tax differential as incentive in relation to transfer pricing, the reduction in ETR as the primary corporate objective and key concepts and the he importance of current and reliable information. After that anti-avoidance legislation in these mayor German language countries is presented and strategies of international tax planning with relation to these countries are developed. Afterwards this is evaluated from the OECD's perspective of Base Erosion and Profit Shifting (BEPS). Finally the concluding remarks are presented.

APA, Harvard, Vancouver, ISO, and other styles

30

Knöller, Claus-Peter. "The Efficacy of Thin Capitalization Rules and Their Barriers: An Analysis from the UK and German Perspective." Intertax 39, Issue 6/7 (June 1, 2011): 317–36. http://dx.doi.org/10.54648/taxi2011037.

Full text

Abstract:

Regulating thin capitalization is a good example of the general problem that even if legislators try to close loopholes through anti-avoidance rules, tax avoidance is the symptom of underlying problems in the tax system. The concept of thin capitalization as a tax avoidance scheme is relatively easy to understand, but a sophisticated solution to control this problem, which meets the requirements of legal framework barriers (EC and constitutional law) and implements a well-targeted scope of application, is very difficult to find. Therefore, this article analyses the efficacy and legal conformity of the current thin capitalization rules in the UK and in Germany. The German thin capitalization regime in particular is far-off being a well-targeted anti-avoidance rule. Finally, this article suggests an approach combining a standard-based and a rule-based regime for regulating thin capitalization.

APA, Harvard, Vancouver, ISO, and other styles

31

de Charette, Diane. "The Anti-Tax Avoidance Directive General Anti-Abuse Rule: A Legal Basis for a Duty on Member States to Fight Tax Abuse in EU Corporate Direct Tax Law." EC Tax Review 28, Issue 4 (August 1, 2019): 176–82. http://dx.doi.org/10.54648/ecta2019021.

Full text

Abstract:

This article seeks to highlight how EU Law had left pending several interrogations about the existence of a duty to fight tax avoidance under the EU abuse of law principle, in particular in direct taxes. The situation should be remedied thanks to the introduction of Article 6 General Anti-Abuse Rule of the Anti-Tax Avoidance Directive that now establishes a clear duty for Member States to fight tax abuse, thus diminishing in this context the importance of the debate around the existence and substance of the EU general principle of abuse of law. In addition, the Anti-Tax Avoidance Directive General Anti-Abuse Rule (ATAD GAAR), that also applies domestically, provides a new legal basis for the EU to monitor the Member States’ attitude towards tax payers that shall aim at a right balance. National measures motivated by protectionism or a general aggressive stance against tax payers must not affect fundamental freedoms, just as much as complacent behaviours towards tax abuse jeopardising a sound tax competition in the internal market, must not be allowed. With the ATAD GAAR, the moral and political debates on tax abuse join an ordo-liberal objective of tax convergence aiming towards an EU tax level-playing field

APA, Harvard, Vancouver, ISO, and other styles

32

van Os, Pieter. "Interest Limitation under the Adopted Anti-Tax Avoidance Directive and Proportionality." EC Tax Review 25, Issue 4 (August 1, 2016): 184–98. http://dx.doi.org/10.54648/ecta2016020.

Full text

Abstract:

This article scrutinizes the compatibility of the interest limitation rule the European Union (EU) legislature included in its anti-tax avoidance directive adopted on 12 July 2016 with the proportionality principle. Under its settled case law concerning domestic interest limitation rules restricting a fundamental freedom for purposes of combating tax avoidance practices, the European Court of Justice (ECJ) holds that such measures do not comply with the principle of proportionality if they, amongst others, either do not provide the taxpayer with an opportunity to substantiate the commercial reasons for not entering into an arm’s length loan arrangement, or restrict the deductibility of more interest than an arm’s length interest. As the rule does neither adhere to the counterevidence rule nor to the arm’s length principle, it is questionable whether its status as secondary EU law suffices for purposes of disregarding the aforementioned limitations set by the ECJ. Amongst others, the author takes the view that on the basis of ECJ case law, the interest limitation rule may be considered incompatible with the proportionality principle.

APA, Harvard, Vancouver, ISO, and other styles

33

Zalasinski, Adam. "Proportionality of Anti-Avoidance and Anti-Abuse Measures in the ECJ’s Direct Tax Case Law." Intertax 35, Issue 5 (May 1, 2007): 310–21. http://dx.doi.org/10.54648/taxi2007035.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Cimino, Filippo Alessandro. "Tax Avoidance and Non-proportional Demergers." Intertax 39, Issue 11 (November 1, 2011): 543–46. http://dx.doi.org/10.54648/taxi2011056.

Full text

Abstract:

This article analyses the compatibility with European Union (EU) law of the anti-avoidance practice by Italian tax authorities in the field of non-proportional demergers. Based on the European Court of Justice (ECJ) case law and selected tax literature, the author concludes that such practice is incompatible with EU law and violates the obligation of tax authorities to comply with the principle of Union loyalty.

APA, Harvard, Vancouver, ISO, and other styles

35

Vinnitskiy, D. V. "Russian Double Taxation Conventions: Investment Opportunities and Anti–avoidance Provisions." Intertax 36, Issue 10 (October 1, 2008): 450–54. http://dx.doi.org/10.54648/taxi2008065.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Dourado, Ana Paula. "The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?" Intertax 44, Issue 6/7 (June 1, 2016): 440–46. http://dx.doi.org/10.54648/taxi2016036.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

González, Saturnina Moreno. "Critical Review of the ATAD Implementation: Implementation of the EU ATAD in Spain: Outstanding Issues of a Partial Transposion." Intertax 49, Issue 12 (December 1, 2021): 995–1012. http://dx.doi.org/10.54648/taxi2021101.

Full text

Abstract:

The purpose of this work is to critically analyse the transposition of the Anti-tax Avoidance Directive (ATAD) (1 and 2) into the Spanish tax system. To do so, a distinction is made between the rules that are transposed (exit taxation, controlled foreign companies (CFCs) and hybrid mismatches) and those that are not (limitation on interest deductions and general anti-abuse clause). This analysis will highlight the main differences between the directive and Spanish law and examine whether such discrepancies may be the source of problems of application and even uncertainties about the alignment of Spanish regulations to the directive itself or to EU primary law. Tax avoidance, corporate taxation, general anti-abuse clause, limitation on interest deductions, exit taxation, controlled foreign companies, hybrid mismatches, fundamental freedoms, proportionality, legal certainty.

APA, Harvard, Vancouver, ISO, and other styles

38

Geringer, Stefanie. "Article: The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions." Intertax 50, Issue 3 (March 1, 2022): 205–17. http://dx.doi.org/10.54648/taxi2022020.

Full text

Abstract:

The European Union (EU)’s external tax policies in relation to ‘uncooperative’ tax jurisdictions are predominantly shaped by the case law of the Court of Justice of the European Union (CJEU), the Member States’ domestic tax laws and, most recently, the EU list of non-cooperative jurisdictions for tax purposes (EU blacklist). Research in academia scholarship has assessed the EU blacklist from various angles. The objective of this article is to contribute to this discussion by contextualizing the EU blacklist with the relevant CJEU case law on anti-avoidance and antiabuse provisions applied in third country situations. Beyond an assessment from a doctrinal perspective, particular emphasis is placed on related tax policy issues. This combined evaluation yields three primary conclusions: the EU blacklist’s soft law character allows the Member States to continue to take advantage of type-casted and irrebuttable anti-avoidance and anti-abuse provisions in light of the CJEU case law; the EU blacklist’s inability to meet its initial objectives can be explained by political dynamics at the EU level; and the EU blacklist might relieve some of the currently manifesting symptoms without addressing the fundamental flaws in the international tax system. CJEU case law, developing countries, EU blacklist, EU external tax policies, free movement of capital, harmful tax competition, mutual assistance, tax abuse, tax avoidance

APA, Harvard, Vancouver, ISO, and other styles

39

Rolim, João Dácio. "The General Anti-Avoidance Rule: Its Expanding Role in International Taxation." Intertax 44, Issue 11 (November 1, 2016): 815–22. http://dx.doi.org/10.54648/taxi2016074.

Full text

Abstract:

This article discusses the role of and main justifications for general anti-avoidance rules (GAARs) in international taxation. It analyses whether or not a GAAR may be regarded as an international general principle of law taking into account the latest developments within international organizations, including some international courts, and domestic jurisdictions, and the Base erosion and profit shifting (BEPS)/Organisation for Economic Co-operation and Development (OECD) work. It also argues what type of GAAR or specific rules would fit more properly as a legal tool to counteract tax avoidance and its consequences.

APA, Harvard, Vancouver, ISO, and other styles

40

Tanto, Viola. "Abuse of Law Doctrine in Tax Law." European Journal of Social Science Education and Research 7, no. 3 (December 12, 2020): 156. http://dx.doi.org/10.26417/714qwq94w.

Full text

Abstract:

This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Italy was very challenged. The purpose of this paper is to verify, in the light of most interventions the latest case law of the European Court of Justice, if it exists in the field of direct and indirect taxes, a general principle of abuse of law. The existence of this provision will be analyzed in the context of the principle of legal certainty. We should analyse the concept of abuse of law as a normative problem and historical-evolutionary phenomenon. In this paper a special place is taken by the genesis of the concept of abuse of Community law and the general principle of prohibition of abuse of the right in function of a general anti-avoidance norm, its meaning, effects and role as a corrector of the system. We have addressed the role of jurisprudence of the European Court of Justice, dividing it into two parts: Abuse in field of harmonized taxation- Halifax Doctrine and Abuse in the field of disharmonized taxation -The leading case-Cadbury Schweppes.

APA, Harvard, Vancouver, ISO, and other styles

41

Iaia, Roberto. "Article 6 ATAD and ‘Non-genuineness’ of Arrangements." EC Tax Review 30, Issue 5/6 (December 1, 2021): 242–53. http://dx.doi.org/10.54648/ecta2021025.

Full text

Abstract:

Article 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. ATAD, Corporate tax, GAAR, Tax avoidance, Simulation Test, Reporting, BEPS, Union concepts, quasi-Union concepts, autonomy of Member States, Interpretation of Directives, EU Guidance

APA, Harvard, Vancouver, ISO, and other styles

42

Egholm Elgaard, Karina Kim. "Lessons from New Zealand for EU VAT Grouping and Tax Avoidance Issues." Intertax 48, Issue 5 (May 1, 2020): 515–37. http://dx.doi.org/10.54648/taxi2020047.

Full text

Abstract:

This article analyses both the goods and services tax (GST) grouping scheme and GST anti-avoidance measures in New Zealand in order to determine whether the NZ GST system can provide legal alternatives or solutions which could eliminate or minimize problems found specifically within the area of value-added tax (VAT) grouping and tax avoidance in the EU. NZ GST grouping is noteworthy, as it appears to have been infected only to an insignificant level by the risk of tax avoidance. Thus, the article reflects on why NZ GST grouping seems to function so well, and what lessons can be learned from it in respect of EU VAT grouping and the prevention of tax avoidance. VAT, GST, groups, grouping, group of companies, avoidance, abuse, EU, New Zealand

APA, Harvard, Vancouver, ISO, and other styles

43

Ruiz Almendral, Violeta. "Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?" Intertax 33, Issue 12 (December 1, 2005): 562–83. http://dx.doi.org/10.54648/taxi2005091.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Geringer, Stefanie. "Critical Review Of The ATAD Implementation: The Implementation of the ATAD by Austria." Intertax 50, Issue 4 (April 1, 2022): 356–66. http://dx.doi.org/10.54648/taxi2022031.

Full text

Abstract:

The Anti-Tax Avoidance Directive (ATAD) and ATAD II had major implications for the Austrian corporate tax regime. Particularly, Austria was obligated to introduce an interest limitation rule, a controlled foreign company (CFC) rule, and comprehensive hybrid mismatches rules. In addition to an overview of the transposition measures, this contribution particularly aims at elucidating remarkable deviations from the ATAD’s standards and discussing selected issues arising in the specific Austrian context. Tax abuse, tax avoidance, BEPS, ATAD, EU law, adoption of EU secondary law

APA, Harvard, Vancouver, ISO, and other styles

45

Chen, Shu-Chien. "PREDICTING THE ‘UNPREDICTABLE’ GENERAL ANTI-AVOIDANCE RULE (GAAR) IN EU TAX LAW." InterEULawEast: Journal for the International and European Law, Economics and Market Integrations 5, no. 1 (June 2018): 91–120. http://dx.doi.org/10.22598/iele.2018.5.1.5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Miotto, Filippo Federico. "An Analysis of the Tax Convention between Luxembourg and the United Arab Emirates." Intertax 38, Issue 10 (October 1, 2010): 538–43. http://dx.doi.org/10.54648/taxi2010056.

Full text

Abstract:

In this article, the author considers the most relevant aspects of the convention entered into between Luxembourg and the United Arab Emirates (UAE) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. In particular, the author examines investment income, anti-avoidance, avoidance of double taxation, and exchange of information provisions. This also includes a comparison between the convention and the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and Capital.

APA, Harvard, Vancouver, ISO, and other styles

47

Demin, A. V., and A. Yu Molina. "Unjustified tax benefit: from the judicial doctrine to the anti-avoidance rule." Juridical Journal of Samara University 8, no. 4 (January 24, 2023): 37–45. http://dx.doi.org/10.18287/2542-047x-2022-8-4-37-45.

Full text

Abstract:

The article analyzes the concept of judicial doctrine. The characteristic features of this legal phenomenon, which is a source of judicial discretion in tax law enforcement, are highlighted and described. The authors state the fact that there is no legal definition that reveals the concept of judicial doctrine. There is a continuing trend towards the active introduction of various doctrines into law enforcement practice, including the field of taxation. The article pays special attention to the doctrine of unjustified tax benefit, specially developed to identify cases of circumvention of the tax law and was (before the appearance of Article 54.1 in the Tax Code of the Russian Federation in 2017) the general anti-avoidance rule (GAAR) in Russia. Based on the study of relevant judicial practice, the article concludes that arbitration courts do not consider the anti-avoidance rule set out in Article 54.1 of the Tax Code of the Russian Federation, as something new, radically different from the doctrine of unjustified tax benefits, as well as about the emergence of serious difficulties for law enforcement officers in the process of filling the anti-avoidance rule (Article 54.1 of the Tax Code of the Russian Federation) with specific content. The authors pay special attention to the problem of the admissibility of tax reconstruction when applying Article 54.1 of the Tax Code of the Russian Federation, concluding in the end that the courts consider it necessary to apply and apply in practice such a tool as tax reconstruction.

APA, Harvard, Vancouver, ISO, and other styles

48

Schmidt, Peter Koerver. "Corporate Taxation and the International Challenge." Nordic Tax Journal 2014, no. 2 (November 1, 2014): 113–31. http://dx.doi.org/10.1515/ntaxj-2014-0021.

Full text

Abstract:

Abstract It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened in order to prevent base erosion and profit shifting. Thus, to some extent Denmark has already tried to address a number of the key pressure areas mentioned in the recently published OECD BEPS report, such as international mismatches in entity and instrument characterization, the tax treatment of related party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective.

APA, Harvard, Vancouver, ISO, and other styles

49

Van Braband, Pieter, Jan Vandenberghe, and Dina Scornos. "LOB Clauses and EU-Law Compatibility: A Debate Revived by BEPS?" EC Tax Review 24, Issue 3 (May 1, 2015): 132–43. http://dx.doi.org/10.54648/ecta2015014.

Full text

Abstract:

In the light of the much-discussed BEPS report, the OECD proposes to implement more effective anti-avoidance measures to be included in international instruments. Limitations on Benefits (LOB) rules are mentioned as one of the possible anti-treaty abuse rules. The compatibility of these clauses with the EU law can be questioned. The purpose of this article is to provide for an in depth analysis regarding the compatibility of the OECD LOB clause with the Fundamental Freedoms. The authors will first briefly set out the context in which LOB clauses are generally inserted (Part 1). Thereafter, the existing CJEU case-law on LOB clauses will be discussed (Parts 2-4). Lastly, the tests contained in the OECD LOB clause will be assessed in the light of the prevention of tax avoidance as a possible justification ground (Part 5). Assuming that the OECD LOB clause is considered to only target 'wholly artificial arrangements', the authors are of the opinion that a correctly applied discretionary relief clause can lead to the fact that the LOB clause is proportionate to attain the aim of combating tax avoidance and evasion. In this respect, it is important that no undue administrative constraints are imposed on the taxpayer.

APA, Harvard, Vancouver, ISO, and other styles

50

Žunić Kovačević, Nataša, and Stjepan Gadžo. "Tax-related risks of mergers and acquisitions in Croatia." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 4 (2019): 1731–47. http://dx.doi.org/10.30925/zpfsr.39.4.10.

Full text

Abstract:

Mergers and acquisitions of Croatian target companies may involve significant tax risks for domestic and foreign acquirers. Over the recent years, Croatian tax authorities have started to vigorously assess the economic substance of the envisaged M&As, often denying the acquirer different tax benefits, thus making the entire restructuring costlier. In doing so, Croatian tax authorities rely on a myriad of domestic anti-tax avoidance rules according to which M&A operations may be characterised as abusive. Accordingly, this paper offers a descriptive and systematic account on how Croatian anti-tax avoidance legislation may hinder M&A activity. Thereby, our aim is primarily to explore, both from a substantive and procedural point of view, the imagined boundary between legitimate and abusive tax planning.

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Anti-Avoidance Law'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles