Comparative analysis of the general anti-abuse rule of the anti-tax avoidance directive: An effective tool to tackle tax avoidance?

Cihat Öner

Research output: Contribution to journalArticleScientificpeer-review

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.
Original languageEnglish
Pages (from-to)38-52
JournalEC Tax Review
Volume29
Issue number1
Publication statusPublished - 2020

Fingerprint

taxes
abuse
Tax avoidance
Abuse
Comparative analysis

Keywords

  • Tax avoidance
  • ATAD
  • Tax evasion

Cite this

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title = "Comparative analysis of the general anti-abuse rule of the anti-tax avoidance directive: An effective tool to tackle tax avoidance?",
abstract = "The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Tax Avoidance Directive (ATAD) isan effective tool to tackle tax avoidance.",
keywords = "Tax avoidance, ATAD, Tax evasion",
author = "Cihat {\"O}ner",
year = "2020",
language = "English",
volume = "29",
pages = "38--52",
journal = "EC Tax Review",
issn = "0928-2750",
publisher = "KLUWER LAW INT",
number = "1",

}

Comparative analysis of the general anti-abuse rule of the anti-tax avoidance directive : An effective tool to tackle tax avoidance? / Öner, Cihat.

In: EC Tax Review, Vol. 29, No. 1, 2020, p. 38-52.

Research output: Contribution to journalArticleScientificpeer-review

TY - JOUR

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AU - Öner, Cihat

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AB - The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Tax Avoidance Directive (ATAD) isan effective tool to tackle tax avoidance.

KW - Tax avoidance

KW - ATAD

KW - Tax evasion

M3 - Article

VL - 29

SP - 38

EP - 52

JO - EC Tax Review

JF - EC Tax Review

SN - 0928-2750

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