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State Aid Prohibition: The New GAAR in Town

State Aid Prohibition: The New GAAR in Town ec Editorial TAX REVIEW 2021–4 Joachim Englisch Combatting tax avoidance has been on top of the EU Finally, the Commission in its Communication on tax policy agenda since many years now. We have seen Business Taxation for the twenty-first Century finds that 1 2 the Anti-Tax Avoidance Directive (ATAD I and II ) at national level, Member States ‘have increasingly adopted in the wake of the 2015 Final Reports on engaged in adopting a patchwork of anti-tax avoidance BEPS (Base Erosion and Profit Shifting), which in addi- […]measures’. tion to several special anti-avoidance rules also required But there is still another development that has so far Member States to implement a General Anti-Avoidance received little attention, and yet has the potential to go Rule (GAAR) covering the entire domestic corporate tax beyond all prior Union law efforts in addressing tax system. Shortly afterwards, those measures were rein- avoidance structures and ‘aggressive’ tax planning forced by the adoption of the Directive on through non-specific anti-abuse rules. In 2018, the EU Administrative Cooperation 6 (DAC 6), which pre- Commission adopted its negative decision on fiscal State scribes mandatory disclosure rules for potentially aid granted by Luxembourg to Engie (formerly GdF ‘aggressive’ http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

State Aid Prohibition: The New GAAR in Town

EC Tax Review , Volume 30 (4): 6 – Jul 1, 2021

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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

ec Editorial TAX REVIEW 2021–4 Joachim Englisch Combatting tax avoidance has been on top of the EU Finally, the Commission in its Communication on tax policy agenda since many years now. We have seen Business Taxation for the twenty-first Century finds that 1 2 the Anti-Tax Avoidance Directive (ATAD I and II ) at national level, Member States ‘have increasingly adopted in the wake of the 2015 Final Reports on engaged in adopting a patchwork of anti-tax avoidance BEPS (Base Erosion and Profit Shifting), which in addi- […]measures’. tion to several special anti-avoidance rules also required But there is still another development that has so far Member States to implement a General Anti-Avoidance received little attention, and yet has the potential to go Rule (GAAR) covering the entire domestic corporate tax beyond all prior Union law efforts in addressing tax system. Shortly afterwards, those measures were rein- avoidance structures and ‘aggressive’ tax planning forced by the adoption of the Directive on through non-specific anti-abuse rules. In 2018, the EU Administrative Cooperation 6 (DAC 6), which pre- Commission adopted its negative decision on fiscal State scribes mandatory disclosure rules for potentially aid granted by Luxembourg to Engie (formerly GdF ‘aggressive’

Journal

EC Tax ReviewKluwer Law International

Published: Jul 1, 2021

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