Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD) establishes common minimum requirements for challenging abuses of law in the field of corporate taxation. Italy, just prior to approving the ATAD, passed a law introducing a general anti-abuse rule in response to national case law and in order to transpose existing EU soft law. This article examines whether the Italian GAAR is actually compliant with the new European minimum standard in respect of anti-abuse.
The New Italian GAAR in light of the EU Anti-Tax Avoidance Directive (2016/1164)
Dario Stevanato
2019-01-01
Abstract
Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD) establishes common minimum requirements for challenging abuses of law in the field of corporate taxation. Italy, just prior to approving the ATAD, passed a law introducing a general anti-abuse rule in response to national case law and in order to transpose existing EU soft law. This article examines whether the Italian GAAR is actually compliant with the new European minimum standard in respect of anti-abuse.File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
The New Italian GAAR.pdf
Accesso chiuso
Descrizione: articolo
Tipologia:
Documento in Versione Editoriale
Licenza:
Copyright Editore
Dimensione
211.23 kB
Formato
Adobe PDF
|
211.23 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
