Tax Avoidance Revisited in the EU BEPS Context

Tax Avoidance Revisited in the EU BEPS Context
This book discusses the legal meaning of tax avoidance and aggressive tax planning in selected jurisdictions and analyses the impact of BEPS on those concepts.

Why this book?

This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the BEPS initiatives on those concepts.

It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among the BEPS initiatives.

National reports examine the response to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union’s reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP Congress, held in Munich.

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This book is part of the EATLP International Tax Series

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Contributor(s)

Sebastian Bergmann, Emmanuel Raingeard de la Blétière, Yariv Brauner, Jakob Bundgaard, Gustavo Lopes Courinha, Ana Paula Dourado, Sandra Eden, Benn Folkvord, Elizabeth Gil García, Werner Haslehner, Anders Hultqvist, Raimo Immonen, Ricardo André Galendi Júnior, Nataša Žunić Kovačević, Juha Lindgren, Jorge Martín López, Adolfo Martín Jiménez, Danuše Nerudová, Agnieszka Olesinska, Bart Peeters, Pasquale Pistone, Evgeniy Pustovalov, Ekkehart Reimer, Jennifer Roeleveld, Andrey Savitskiy, Peter Koerver Schmidt, Luís Eduardo Schoueri, Mustafa Sevgin, María Teresa Soler Roch, Veronika Solilova, Eleni Theocharopoulou, Namk Kemal Uyanik, Craig West, Maarten de Wilde, Ciska Wisman, Joanna Witkowska, Funda Başaran Yavaşlar, Eugen Zakharov and Giuseppe Zizzo.

Tax Avoidance Revisited in the EU BEPS Context
Chapter 1: Tax Avoidance Revisited in the EU BEPS Context
Chapter 2: Tax Avoidance and Aggressive Tax Planning as an International Standard – BEPS and the “New” Standards of (Legal and Illegal) Tax Avoidance
Chapter 3: Transfer Pricing and Tax Avoidance
Chapter 4: The Meaning of Tax Avoidance and Aggressive Tax Planning in European Union Tax Law: Some Thoughts in Connection with the Reaction to Such Practices by the European Union
Chapter 5: Consistency and Hierarchy among the BEPS Actions
Chapter 6: Questionnaire for National Reports
Chapter 7: Austria
Chapter 8: Belgium
Chapter 9: Brazil
Chapter 10: Croatia
Chapter 11: Czech Republic
Chapter 12: Denmark
Chapter 13: Finland
Chapter 14: France
Chapter 15: Germany
Chapter 16: Greece
Chapter 17: Italy
Chapter 18: Luxembourg
Chapter 19: Netherlands
Chapter 20: Norway
Chapter 21: Poland
Chapter 22: Portugal
Chapter 23: Russia
Chapter 24: South Africa
Chapter 25: Spain
Chapter 26: Sweden
Chapter 27: Turkey
Chapter 28: United Kingdom
Chapter 29: United States