The Proposal for an EU-Anti Avoidance Directive: Some Preliminary Thoughts

EC Tax Review Vol. 25, No. 3, 2016

26 Pages Posted: 20 Nov 2016

See all articles by Aitor Navarro

Aitor Navarro

Universidad Carlos III de Madrid

Leopoldo Parada

University of Leeds School of Law

Paloma Schwarz

Universite du Luxembourg, Faculty of Law

Date Written: June 1, 2016

Abstract

On 28 January 2016 the European Commission made public a package of measures aimed to tackle tax avoidance and abusive practices in the European internal market. The package includes a detailed proposal for a new EU Anti-Avoidance Directive addressing six main issues: deductibility of interest; exit taxation; switch-over clause; General Anti-Avoidance Rule (GAAR); Controlled Foreign Corporation (CFC) rules; and hybrid mismatches. This paper provides a critical analysis of the Proposal for a Directive taking into consideration some of the implications of its implementation at stake. The final aim of this work is to contribute with some elements that can improve the future debate on these matters.

Keywords: European Tax Law; Tax avoidance; Agressive tax planning; International Tax Law

JEL Classification: H25, H26, H77, H87, K33, K34

Suggested Citation

Navarro, Aitor and Parada, Leopoldo and Schwarz, Paloma, The Proposal for an EU-Anti Avoidance Directive: Some Preliminary Thoughts (June 1, 2016). EC Tax Review Vol. 25, No. 3, 2016, Available at SSRN: https://ssrn.com/abstract=2816624

Aitor Navarro

Universidad Carlos III de Madrid ( email )

CL. de Madrid 126
Madrid, Madrid 28903
Spain

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

Liberty Building
Belle Vue Road
Leeds, LS2 9JT
United Kingdom
+44 (0)113 343 9938 (Phone)

HOME PAGE: http://https://essl.leeds.ac.uk/law

Paloma Schwarz

Universite du Luxembourg, Faculty of Law ( email )

162a, avenue de la Faïencerie
Luxembourg-Limpertsberg
Luxembourg

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