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Journal articles on the topic 'Tax relief'

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Published: 4 June 2021
Last updated: 29 January 2023

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1

Cash, Charlotte. "Tax relief?" Dental Nursing 13, no. 6 (June 2, 2017): 300–301. http://dx.doi.org/10.12968/denn.2017.13.6.300.

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2

Kucia-Guściora, Beata. "Tax Abolition Relief vs. Tax Fairness." Teka Komisji Prawniczej PAN Oddział w Lublinie 14, no. 1 (July 21, 2022): 233–49. http://dx.doi.org/10.32084/tekapr.2021.14.1-20.

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This article relates to the personal income tax relief, hereinafter referred to as the tax abolition relief, which has been applicable since 2008. On its implementation as well as during its further application, the tax abolition relief gave rise to numerous difficulties of interpretation. Consistently, the point of reference throughout the legislation process and the application of law has been the principle of tax fairness. This aspect has also been raised during the recent implementation of the amendments to this tax relief. The author analyses the origin justifying the tax abolition relief and its substance, considering the amendments that became binding since the beginning of 2021. The study material was based on the Polish legislation and doctrine and expanded by the aspects of international tax law.
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3

Bikas, Egidijus, and Lina Jurevičiūtė. "Impact of Tax Relief on Public Finance." Economics and Culture 13, no. 2 (December 1, 2016): 14–22. http://dx.doi.org/10.1515/jec-2016-0016.

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Abstract Tax reliefs are optional, but a very important element of the taxation system. This element is used for different purposes by a country’s government institutions. Tax reliefs are a form of tax expenditure that helps to reduce budget revenues. Tax reliefs influence individual and corporate financial behaviour and can have positive or negative effects on the economic and social factors. In the last few years, expansion of tax relief has attracted worldwide attention because of the fact that, after the global financial crisis, many countries are still suffering from fiscal deficits, and expansion of tax relief has not contributed to solving this problem. Tax reliefs are presupposed to be a fiscal policy tool of significance in various subsystems of public finances. The main aim of this article is to examine the impact of personal income tax reliefs on Lithuanian public finances. To achieve this aim, statistical information was systemized; Monte Carlo method was used to group data by horizontal rows and logical links analysed, which helped to evaluate the influence of tax reliefs on public finances. In the simulations, the Monte Carlo method helped to simulate random samples, which were then examined by adapting the conclusions of the theory of probability and mathematical statistics methods.
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4

Wołowiec, Tomasz, and Dariusz Reśko. "CLASSIFICATION OF TAX RELIEFS AND EXEMPTIONS IN POLISH TAX SYSTEM." International Journal of New Economics and Social Sciences 4, no. 2 (December 30, 2016): 18–32. http://dx.doi.org/10.5604/01.3001.0010.4537.

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The main aim of this article is to present the classification of reliefs and exemptions in the Polish tax system. We analyzed the provisions of the Tax Code nad general tax law. The study compared individual reliefs and exemptions pointing out the differences and special their features. We find out main conclusions about the nature of the application, indicating the directions of the ways of modification relief and exemptions in Polish tax law.
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5

Tucker, Paul. "Employee expenses - tax relief." BDJ In Practice 34, no. 4 (April 2021): 40–41. http://dx.doi.org/10.1038/s41404-021-0705-8.

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6

Nazarko, Linda. "Tax relief - the answer?" Nursing Standard 5, no. 23 (February 27, 1991): 46. http://dx.doi.org/10.7748/ns.5.23.46.s58.

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7

Anderson, Nathan B. "No relief: Tax prices and property tax burdens." Regional Science and Urban Economics 41, no. 6 (November 2011): 537–49. http://dx.doi.org/10.1016/j.regsciurbeco.2011.03.014.

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8

Gibson, Vanessa. "Tax relief on membership fees." Nursing in Critical Care 19, no. 4 (June 19, 2014): 212. http://dx.doi.org/10.1111/nicc.12112_4.

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9

Roberts, D. "Tax relief on child care." BMJ 306, no. 6879 (March 13, 1993): 722. http://dx.doi.org/10.1136/bmj.306.6879.722-a.

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10

AGULNIK, PHIL, and JULIAN LE GRAND. "Tax Relief and Partnership Pensions." Fiscal Studies 19, no. 4 (November 1998): 403–28. http://dx.doi.org/10.1111/j.1475-5890.1998.tb00293.x.

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11

Wilkinson, Roy, and Margaret Wilkinson. "mortgage interest tax relief reform." Economic Affairs 11, no. 3 (April 1991): 34–37. http://dx.doi.org/10.1111/j.1468-0270.1991.tb00787.x.

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12

PARRY‐WINGFIELD, MAURICE. "TAX RELIEF AND PROPERTY FINANCE." Journal of Valuation 5, no. 4 (April 1987): 390–400. http://dx.doi.org/10.1108/eb008018.

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13

Anderson, John E., and Howard C. Bunch. "Agricultural Property Tax Relief: Tax Credits, Tax Rates, and Land Values." Land Economics 65, no. 1 (February 1989): 13. http://dx.doi.org/10.2307/3146259.

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14

Martins, António, and Ana Dinis. "Country Note: Assessing the Corporate Use of Tax Relief Measures in Portugal in the Wake of the Pandemic: A Survey." Intertax 50, Issue 3 (March 1, 2022): 257–64. http://dx.doi.org/10.54648/taxi2022025.

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The covid 19 pandemic has been affecting the social and economic system of every country. In the economic domain, policymakers have used an array of measures to alleviate the financial stress of individuals and firms. A broad strand of literature has discussed the wide range of tax relief measures and their possible effectiveness. In the corporate sector, one year after the outbreak of the pandemic, it is time to assess how firms took advantage of tax relief measures enacted by governments and to analyse which of those are more appropriate. The purpose of this article is therefore to connect the literature about fiscal policymaking with the effective use of covid 19 relief measures in the corporate sector. Based on a survey of 200 chartered accountants with comprehensive knowledge of Portuguese firms´ utilization of fiscal measures, the authors present an analysis related to the utilization of tax relief measures in three important areas: the VAT, corporate income tax, and individual income tax. The VAT payment deferral emerges as the most important area for tax relief considering its more immediate impact on cash flows and liquidity. Additionally, respondents were requested to offer their opinions about the economic sectors in which relief measures had a more intensive use. Tax relief, global tax policymaking, pandemic, covid 19 relief measures, corporate tax
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15

Webb, Matthew D., Arthur Sweetman, and Casey Warman. "Targeting Tax Relief at Youth Employment." Canadian Public Policy 42, no. 4 (December 2016): 415–30. http://dx.doi.org/10.3138/cpp.2014-070.

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16

Crawford, Mark. "Tax Relief Sought For Oil Industry." Science 235, no. 4796 (March 27, 1987): 1568–69. http://dx.doi.org/10.1126/science.235.4796.1568-c.

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17

Gibbs, Dominic. "Tax Relief For Victims of Fraud." Journal of Financial Crime 4, no. 4 (February 1997): 332–36. http://dx.doi.org/10.1108/eb025799.

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18

McDonald, Marc. "Tourism, Heritage Buildings, and Tax Relief." Journal of Travel Research 38, no. 3 (February 2000): 282–91. http://dx.doi.org/10.1177/004728750003800311.

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19

Goenka, B. B. "Relief through Double Tax Avoidance Agreements." Foreign Trade Review 20, no. 2 (July 1985): 173–79. http://dx.doi.org/10.1177/0015732515850203.

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20

LONG, JANICE. "Tax relief, balanced budget deal done." Chemical & Engineering News 75, no. 31 (August 4, 1997): 11–12. http://dx.doi.org/10.1021/cen-v075n031.p011b.

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21

Lewis, Kenneth A., and Laurence S. Seidman. "The consumption tax and transitional relief." Journal of Macroeconomics 23, no. 1 (December 2001): 99–120. http://dx.doi.org/10.1016/s0164-0704(01)00156-2.

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22

Best, Richard. "Mortgage Tax Relief: Subsidy or Sematics?" Economic Affairs 6, no. 5 (June 1986): 58–59. http://dx.doi.org/10.1111/j.1468-0270.1986.tb01792.x.

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23

CRAWFORD, M. "Tax Relief Sought For Oil Industry." Science 235, no. 4796 (March 27, 1987): 1568c—1569c. http://dx.doi.org/10.1126/science.235.4796.1568c.

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24

Dennis-Escoffier, Shirley. "Tax Relief Provisions for Disaster Losses." Journal of Corporate Accounting & Finance 29, no. 1 (January 2018): 167–73. http://dx.doi.org/10.1002/jcaf.22318.

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25

Festa, Andrea. "Tax relief, tax wedge and regional employment: evidence from Italy." European Journal of Law and Economics 38, no. 1 (September 27, 2012): 117–37. http://dx.doi.org/10.1007/s10657-012-9358-8.

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26

Cho, Hyeongtae, and SungMan Yoon. "Investment asset allocation in response to tax relief for mutual funds: The case of South Korea." Investment Management and Financial Innovations 18, no. 3 (September 20, 2021): 347–58. http://dx.doi.org/10.21511/imfi.18(3).2021.29.

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This study examines whether the management style of a fund differs depending on the type of fund being managed for tax purposes, given the rules of temporary tax relief for fund investments. The study considers a change in the ratio of tax-favored assets to the net asset value of a tax relief qualified fund around the effective date of tax relief laws in South Korea in 2007 and 2016. A regression model is used to test sample data from domestic and overseas equity funds available in the three months before and after the 2007 and 2016 Restriction of Special Taxation Act came into effect. It was found that the ratio of the value of tax-favored assets to the net asset value in the tax relief qualified fund increased significantly since the enactment of tax relief laws in both 2007 and 2016. These findings suggest that fund managers may try to change the asset allocation in a managed fund to increase the after-tax return of the fund investor, which means that fund managers do take into account the potential tax burden on fund investors and try to minimize it. AcknowledgmentThis work was supported by the Ministry of Education of the Republic of Korea and the National Research Foundation of Korea (NRF- 2019S1A5A8035027).
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27

Wróblewska, Dominika. "Regional investment aid in Poland and Czechia." Review of European and Comparative Law 50, no. 3 (September 9, 2022): 201–18. http://dx.doi.org/10.31743/recl.13960.

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The European Commission aims to ensure the transparency of aid granted by individual member states, and the simplest and most transparent instrument of support, next to grants, are tax relief. In both Czechia and Poland, investment incentives for new investments include regional aid in the form of tax relief in income tax – this includes income tax exemptions in Poland, and income tax relief in Czechia, as well as property tax exemptions in both countries. The purpose of this article is to compare the scope and conditions for receiving regional investment aid by entrepreneurs in these countries.
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28

Łukaszewska, Katarzyna, and Edyta Małecka-Ziembińska. "A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND." Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, no. 25(74) (July 15, 2021): 54–65. http://dx.doi.org/10.22630/pefim.2021.25.74.5.

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The Innovation Box – a tax relief introduced in Poland in 2019, serves as a complementary element of fiscal support and the final link in the chain of innovation support. This preference isnot applied at the stage of creating new solutions (as was the case with the tax relief for purchasing new technologies and has been the case with tax relief for research and developmentactivity since 2016), but at the stage of their commercialisation. It may, thus, contribute to a greater interest and scale of application of the relief for research and development activity. Theaim of this article is to present the essence of the Innovation Box, as well as to conduct a SWOT analysis of this tax relief as an instrument of support for innovation by enterprises. A SWOTanalysis has corroborated the remarks – previously made by industry practitioners – concerning the ambiguous and complicated mechanism of the Innovation Box. However, along with theconsolidation of the practice of applying this tax relief, interest in it may increase, which in turn might be conducive to Polish enterprises.
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29

Stępień, Marcin. "Tax Management in the Context of Tax Relief on New Technologies." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 83 (2016): 141–49. http://dx.doi.org/10.18276/frfu.2016.5.83/1-13.

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30

Wagner, John E., Craig J. Davis, Dean E. Roczen, and Lee P. Herrington. "Combining Zoning Regulations and Property Tax Relief to Retain Forestland and Promote Forest Management." Northern Journal of Applied Forestry 19, no. 2 (June 1, 2002): 59–67. http://dx.doi.org/10.1093/njaf/19.2.59.

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Abstract Zoning and property tax relief are two mechanisms that may be used to influence the management of privately held forestlands. We use data from the Adirondack Park in northern New York to examine if tax incentives duplicate or complement zoning in (a) satisfying the goal of retaining forestland, and (b) promoting active management of privately owned forestlands. Within the Adirondack Park, the bulk of lands given forestland tax relief also have strict land use zoning. We conclude that the combination of zoning regulations with forest property tax relief is no more effective in achieving the goal of retaining forestland than the Adirondack Park zoning regulations by themselves. We also conclude that combining zoning regulations with forest property tax relief is not effective in meeting the goal of influencing active forest management on private forestlands.
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31

TAYLOR, PETER M. "SAVERS' TAX RELIEF: REVISITING A GOOD IDEA." National Tax Journal 46, no. 3 (September 1, 1993): 323–29. http://dx.doi.org/10.1086/ntj41789025.

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32

Johnson, Nicholas. "State Low-Income Tax Relief: Recent Trends." National Tax Journal 53, no. 3, Part 1 (September 2000): 403–16. http://dx.doi.org/10.17310/ntj.2000.3.06.

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33

Hordijk, Peter. "Double Tax Relief: Disparity or Harmful Restriction?" Intertax 36, Issue 1 (January 1, 2008): 29–37. http://dx.doi.org/10.54648/taxi2008006.

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34

Pearce, Lynne. "Tax relief: what you could be claiming." Nursing Standard 36, no. 6 (June 2, 2021): 13. http://dx.doi.org/10.7748/ns.36.6.13.s9.

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35

Agarwal, Gaurav. "GST Procedure Simplification: Analysing Tax Payer’s Relief." Management Accountant Journal 56, no. 7 (July 31, 2021): 27. http://dx.doi.org/10.33516/maj.v56i7.27-29p.

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36

PEAFF, GEORGE. "ETBE tax relief plan draws mixed reviews." Chemical & Engineering News 72, no. 44 (October 31, 1994): 6. http://dx.doi.org/10.1021/cen-v072n044.p006a.

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37

Miller, Joshua J., Silda Nikaj, and Jin Man Lee. "Reverse mortgages and senior property tax relief." Journal of Housing Economics 44 (June 2019): 26–34. http://dx.doi.org/10.1016/j.jhe.2018.12.001.

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38

Bahia de Almeida Garrett, João António. "Recuperação da empresa e modificabilidade dos créditos fiscais." Revista Electrónica de Direito 27, no. 1 (2022): 131–73. http://dx.doi.org/10.24840/2182-9845_2022-0001_0004.

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This article intends to discuss the current status of the effects of company insolvency and bankruptcy on its unpaid taxes within the legal proceedings leading to company re-structuring. Addresses, in particular, the possibility of extinguishing, reducing or delaying payment of these unpaid taxes through the analysis of the pertinent legal rules, either from the tax law or the insolvency law, the court decisions and legal writers’ opinions. And concludes that the Portuguese law does not prevent the reduction or other limitations to taxes due in these situations, providing the conditions imposed by the insolvency law are met.
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39

Brodersen, Christian, and Tino Duttiné. "Improvements in German Tax Law for Tax Planning and Tax Transactions." Intertax 38, Issue 5 (May 1, 2010): 306–11. http://dx.doi.org/10.54648/taxi2010033.

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The German Corporate Tax Reform 2008 was strongly criticized for its accelerating effect on the financial downturn of the German economy. The provisions introduced under the interest barrier and the limitations in using loss carry-forwards often-forced businesses to pay taxes when in fact no profits were earned. The new coalition took it as one of its first missions to introduce relief from these detrimental effects of the 2008 reform. As a result, the interest barrier was eased in its impact on smaller businesses and restructuring privileges were introduced to limit the tax detriments for economically necessary measures to battle the changing macroeconomic environment.
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40

Bertolini, Michelle, and Pamela Weaver. "Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard." ATA Journal of Legal Tax Research 11, no. 2 (May 1, 2013): 1–20. http://dx.doi.org/10.2308/jltr-50521.

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ABSTRACT As businesses expand operations globally, the threat of double taxation on income earned becomes a significant concern. The current Mutual Agreement Procedures (MAP) within the tax treaties frequently fail to provide equitable relief, exposing taxpayers to uncertain outcomes, and cause compliance considerations under Accounting Standards Codification (ASC) 740, Income Taxes. In July 2008, the Organisation for Economic Co-operation and Development (OECD) Model Tax Treaty began including a mandatory arbitration provision for taxpayers failing to reach agreement under MAP. The U.S. Model, while beginning to shift toward including mandatory arbitration in some of the later treaties, still relies on the voluntary MAP proceedings for resolution of disagreements, because any party can elect out of arbitration. Data provided by the U.S. Treasury indicated that a wide range of taxpayer income covered by the U.S. treaties failed to receive partial or full relief from double taxation. The U.S. should consider adopting the OECD Model Tax Treaty's mandatory arbitration provisions for all tax treaties, to remove the uncertainty of double taxation and promote international trade.
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41

Semerád, Pavel, and Veronika Sobotková. "Tax justice of the reform of higher education: tuition fees or tax relief?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 7 (2012): 259–64. http://dx.doi.org/10.11118/actaun201260070259.

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This paper deals with the current reform of higher education which is now being discussed in the Czech Republic. The Government and the Ministry of Education, Youth and Sports propose a tuition fee for students at universities but there is still no clear concept of it. University leaders and students are against the tuition fee because of their fear of getting into debt during their study. The aim of this paper is to show an alternative way of funding higher education without tuition fee loans and from the point of view of tax justice. According to the concept of horizontal justice (Mankiw, 1999) taxpayers should pay taxes at the same rate, but it does not work this way. The result of research is that changes in Act 586/1992 Coll., on income tax and in Act 117/1995 Coll., on state social welfare are required. Abolition of tax relief is proposed where discrimination against other taxpayers and groups of students could occur. By abolition of tax relief for a student and tax relief for a dependent child the amounts of 4,020 CZK and 13,404 CZK respectively could be saved. Changes in legislation could be politically more acceptable than the tuition fee. The solution could also lead to simplification for taxpayers. The target should be equal access to higher education for all students.
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42

Krajňák, M. "Quo Vadis Tax and Levy Burden of Wages in the Czech Republic? Tax Reform in 2022." Journal of Tax Reform 8, no. 1 (2022): 25–39. http://dx.doi.org/10.15826/jtr.2022.8.1.106.

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The article deals with changes in personal income taxation in the Czech Republic in 2022 and their impact on the tax burden. The article also deals with the levy burden represented by payments for social security contributions. An extensive tax reform changing the method of taxation of income from dependent activities took place in the Czech Republic in 2021. Its continuing effects was added with impact of legislation changes after 1 January 2022. The most significant change is the increase in the taxpayer’s relief by CZK 3,000. The assessment of how these changes affect the tax burden was made by calculating the effective tax rates. The research methodology includes methods of regression and correlation analysis and methods for time-series analysing. The average wages used by the Czech Social Security Administration for the purposes of calculating social security contributions were used for the analysis. The results show that the tax burden has decreased since 2022 if basic taxpayer relief is applied. For the taxpayer, who, in addition to the taxpayer’s relief, also claims a tax credit for children, the tax burden increases slightly. Although in most cases, the income is subject to the nominal linear tax rate, in comparison with the previous year, there is an increase in the progressivity of the personal income tax due to the rise of the tax relief per taxpayer. On the other hand, social security contributions are both nominally and real linear. There are no significant reforms in this area in comparison with the tax burden. Due to the decrease in the tax burden, in some cases, the levy burden of social security contributions is higher, even though their nominal rate is lower than the nominal income tax rate.
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43

Brooks-Oke, Vanessa. "Regulatory fees can be reclaimed as tax relief." Nursing Standard 21, no. 6 (October 18, 2006): 33. http://dx.doi.org/10.7748/ns.21.6.33.s51.

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44

Day, Brittany C. "Tennessee Association Wins Tax Relief, Reimbursement for CFs." ASHA Leader 24, no. 9 (September 2019): 44–45. http://dx.doi.org/10.1044/leader.sos.24092019.44.

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45

Jung, Changhoon. "Does the Local‐Option Sales Tax Provide Property Tax Relief? The Georgia Case." Public Budgeting & Finance 21, no. 1 (January 2001): 73–86. http://dx.doi.org/10.1111/0275-1100.00037.

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46

Brien, Spencer T., and David L. Sjoquist. "Do State-funded Property Tax Exemptions Actually Provide Tax Relief? Georgia’s HTRG Program." Public Finance Review 42, no. 5 (April 16, 2014): 608–34. http://dx.doi.org/10.1177/1091142114527783.

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47

Krmenec, Andrew J. "SALES TAX AS PROPERTY TAX RELIEF? THE SHIFTING ONUS OF LOCAL REVENUE GENERATION." Professional Geographer 43, no. 1 (February 1991): 60–67. http://dx.doi.org/10.1111/j.0033-0124.1991.00060.x.

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48

Endrijaitis, M. "PELNO MOKESČIO LENGVATA TURTO VERTĖS PADIDĖJIMO PAJAMOMS UŽ AKCIJŲ PAKETO PERLEIDIMĄ IR JOS FIKSAVIMAS FINANSINĖJE APSKAITOJE." Teisė 87 (January 1, 2013): 127–51. http://dx.doi.org/10.15388/teise.2013.0.1251.

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Straipsnyje analizuojama konkrečios pelno mokesčio lengvatos turto vertės padidėjimo pajamoms taiky­mo sąlygos, jų turinys, taip pat, siekiant akcentuoti lengvatos taikymo praktines problemas, nagrinėjami pavyzdžiai, kada akcijų paketo pardavimo pajamos neturėtų ar turėtų būti apmokestintos pelno mokes­čiu, nagrinėjamas finansinės apskaitos ir apmokestinamojo rezultato skirtumas lengvatos kontekste. The article analyzes what terms are necessary for using specific corporate income tax relief and the content of these terms. For the purpose of disclosing practical problems of application of tax relief the arti­cle aims to reveal individual cases when income from shares selling are taxable or not taxable. It is also es­timated that tax relief is a reason of difference between result in financial accounting and taxable result.
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49

Ruiz Almendral, Violeta. "An Ever Distant Union: The Cross-Border Loss Relief Conundrum in EU Law." Intertax 38, Issue 10 (October 1, 2010): 476–501. http://dx.doi.org/10.54648/taxi2010051.

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Cross-border loss relief may well be the last milestone, barring total tax consolidation, in the European Union (EU) market integration from a tax law perspective. As the Commission’s Communication on the Tax Treatment of Losses in Cross-Border Situations demonstrates, there is yet a lot of ground to be covered in harmonizing this aspect of corporate income taxes (CITs). While the Common Consolidated Corporate Tax Base (CCCTB) proposal seems to be stalled, a series of relatively recent European Court of Justice (ECJ) cases (among others, X Holding BV) may be tilting the balance in the interest of Member States, for the first time allowing the safeguard of revenues, or the ‘balanced allocation of taxing powers’ to be the deciding argument in allowing restrictions on the offsetting of losses. Losses cannot be analysed in isolation of the rules to determine the taxable base, as they are one more piece in the tax base puzzle. In this article, I focus on two issues: multinational groups and permanent establishments (PEs), as they comprise the main problems arising in cross-border loss relief. The different methods employed to grant loss relief are assessed, as well as the new Organisation for Economic Co-operation and Development (OECD) proposals on the taxation of PEs. My main argument is that restrictions of loss relief have an effect that go beyond discriminating or restricting – that is, beyond making it ‘less attractive‘ to move around the EU. Such restrictions touch the core of taxation of income. If no loss relief is provided, the tax is not reflecting the real ability to pay, thus not only is it not being neutral and inefficient, it is also creating a fictional tax debt.
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50

Soom, Annika. "Double Taxation Resulting from the ATAD: Is There Relief?" Intertax 48, Issue 3 (March 1, 2020): 273–85. http://dx.doi.org/10.54648/taxi2020024.

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Pursuant to the preamble of the Anti-Tax Avoidance Directive (ATAD), its primary purpose is to combat abusive practices in the EU and ensure that tax is paid where profits are generated without undermining the functioning of the internal market through double taxation (ATAD, recitals 1 and 5). Regardless of the aim of avoiding the creation of a double tax burden on taxpayers, the ATAD does not obligate Member States to effectively eliminate the aforesaid burden. It is, therefore, a taxpayer’s responsibility to identify the correct source of law for providing relief from double taxation. This article focuses on the double taxation that is caused by the implementation of the ATAD and identifies the correct source of law, if possible, to provide relief for such double taxation. As the potential sources of law, the OECD MC (OECD Model Tax Convention on Income and on Capital 2017 (Full Version) (OECD Publishing 2019)), and European Union legislation have been analysed. The scope of this article is limited to the rule on interest deduction limitation and controlled foreign company (CFC) rules as provided in the ATAD. ATAD, anti-tax avoidance directive, interest deduction limitation rule, CFC rules, double taxation, European Union, OECD, economic double taxation, juridical double taxation
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