General anti-abuse rule of the Anti-Tax Avoidance Directive: Another brick in the wall to prevent tax avoidance?

Cihat Öner

General anti-abuse rule of the Anti-Tax Avoidance Directive: Another brick in the wall to prevent tax avoidance?

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Abstract

The main research questions of the paper, therefore, are shaped in line with all these developments: Is the GAAR of the ATAD an effective tool to tackle tax avoidance? And what are the possible problems that may occur during the application?

Original language	English
Title of host publication	Abuso y Planificacion Fiscal Internacional: Una Perspectiva Juridica, Economica y Ética
Editors	Juan Arrieta Martínez de Pisón, Félix Daniel Martínez Laguna
Publisher	Thomson Reuters
Chapter	12
Pages	319-337
ISBN (Print)	978-84-1391-711-5
Publication status	Published - 2022

Keywords

international Tax Avoidance
General Antiabuse Rule
International Taxation

Cite this

@inbook{1947a9d3870c4d9a8a4aac2681aaf446,

title = "General anti-abuse rule of the Anti-Tax Avoidance Directive: Another brick in the wall to prevent tax avoidance?",

abstract = "The main research questions of the paper, therefore, are shaped in line with all these developments: Is the GAAR of the ATAD an effective tool to tackle tax avoidance? And what are the possible problems that may occur during the application? ",

keywords = "international Tax Avoidance, General Antiabuse Rule, International Taxation",

author = "Cihat {\"O}ner",

year = "2022",

language = "English",

isbn = "978-84-1391-711-5",

pages = "319--337",

editor = "{Mart{\'i}nez de Pis{\'o}n}, {Juan Arrieta } and {Mart{\'i}nez Laguna}, {F{\'e}lix Daniel }",

booktitle = "Abuso y Planificacion Fiscal Internacional: Una Perspectiva Juridica, Economica y {\'E}tica",

publisher = "Thomson Reuters",

}

General anti-abuse rule of the Anti-Tax Avoidance Directive: Another brick in the wall to prevent tax avoidance? / Öner, Cihat.
Abuso y Planificacion Fiscal Internacional: Una Perspectiva Juridica, Economica y Ética. ed. / Juan Arrieta Martínez de Pisón; Félix Daniel Martínez Laguna. Thomson Reuters, 2022. p. 319-337.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review