Essays about: "Art. 4 ATAD"

Found 2 essays containing the words Art. 4 ATAD.

  1. 1. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Richard Påhlsson; [2020]
    Keywords : Anti-Tax Avoidance Directive; ATAD; ATAD art 4; Interest limitation rules; Tax avoidance; Tax abuse; Transposition of EU directives.; Law and Political Science;

    Abstract : The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. READ MORE

  3. 2. Art. 4 ATAD : How the Interest Limitation Rule of the ATAD aligns with the Freedoms of the TFEU and National Constitutions

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Caroline Meyer im Hagen; [2018]
    Keywords : ATAD; Interest Limitation;

    Abstract : This thesis addresses Art. 4 ATAD and looks at it from two different angles. Firstly, Art. 4 ATAD will be examined in the light of the TFEU freedoms. READ MORE