A Guide to the Anti-Tax Avoidance Directive | Practice Source - Legal News and Views

Edited by Werner Haslehner, Professor of Law, ATOZ Chair for European and International Taxation, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of Law, Institute for Fiscal Law, Tax Law and Tax Policy, Johannes Kepler University of Linz and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

Publication Date: June 2020 ISBN: 978 1 78990 576 2 Extent: 368 pp

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

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This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Key features include:

• critical, article-by-article analysis of the ATAD

• contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence

• insights into the day-to-day application of the ATAD rules in practice

• contributions from leading academics and practitioners in the field of tax law

• examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.

European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book’s critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.