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

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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

Keywords

  • Tax avoidance
  • ATAD
  • Tax evasion

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