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Article 6 ATAD and ‘Non-genuineness’ of Arrangements

Article 6 ATAD and ‘Non-genuineness’ of Arrangements 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Article 6 ATAD and ‘Non-genuineness’ of Arrangements

EC Tax Review , Volume 30 (6): 12 – Dec 1, 2021

Article 6 ATAD and ‘Non-genuineness’ of Arrangements

ec Article TAX Article 6 ATAD and ‘Non-genuineness’ of REVIEW Arrangements 2021–5&6 Roberto Iaia Article 6 Anti-Tax Avoidance Directive (ATAD) provides a General anti-abuse rule (GAAR), applicable to all taxpayers subject to corporate tax in oneor moreEUMemberStates. TheGAARrefers 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. Keywords: ATAD, Corporate tax, GAAR, Tax avoidance, Simulation The ATAD applies to all taxpayers subject to corpo- 1INTRODUCTION rate tax in one or more Member States and pursues The EU Council Anti-Tax Avoidance Directive 2016/ these ambitious goals: ‘to restore trust in the fairness of 1164 (‘ATAD’) is part of the Commission’s Anti-Tax tax systems and allow governments to effectively exercise Avoidance Package, which embraces a series of mea- their tax sovereignty’ and to fight ‘aggressive tax plan- sures, with the aim of countering ‘tax avoidance practices ning in the internal market’. that directly affect the functioning of the internal It fits into the broader context ‘of the initiative market’, ‘for ensuring that tax is paid where profits against base erosion and profit shifting (BEPS) by and value are generated’. the Organisation for Economic Cooperation and Development (OECD)’, ‘to improve the functioning of the internal market and maximise the positive effects’ of such an initiative, through ‘common strategic External Lecturer in Tax Law at the University of Padua (Italy), Faculty of Law. Attorney-at-Law in Padua (Italy). The article is approaches and coordinated action’ by the Member dedicated to the memory of Roberto Lunelli. States....
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Publisher
Kluwer Law International
Copyright
Copyright © 2021 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
Publisher site
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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.

Journal

EC Tax ReviewKluwer Law International

Published: Dec 1, 2021

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