Critical Remarks on the Implementation of the Anti-tax Avoidance Directive in the Bulgarian Legislation

Yearbook of UNWE (2022)

14 Pages Posted: 23 Feb 2023

See all articles by Stoycho Dulevski

Stoycho Dulevski

University of National and World Economy (UNWE)

Date Written: February 4, 2022

Abstract

The aim of the current paper is to outline some challenges regarding the implementation of the Anti-Tax Avoidance Directive (ATAD) in the Bulgarian legislation. For this purpose, specific aspects of the ATAD’s legal nature will also be examined in general. In this regard, the main applied methods used are the historical, the comparative and the logical.

The author would like to draw attention to the relationship between the secondary European (EU) tax law and the relevant domestic provisions as key factors for the national tax policy regarding the tax avoidance from direct taxes’ perspective. The summary of the findings will help to estimate the efficiency of the new rules and the necessary steps for their further improvement. It will also outline the future trends on this issue.

Note: This is an Accepted Manuscript of an article published by Publishing Complex – UNWE in the Yearbook of UNWE on 2/4/2022, available online: https://doi.org/10.37075/YB.2022.2.04.”

Keywords: EU tax law, Anti-Tax Avoidance Directive, controlled foreign companies, exit taxation, Corporate Income Tax Act, interest limitation rule, measures against tax avoidance

JEL Classification: K22, K34

Suggested Citation

Dulevski, Stoycho, Critical Remarks on the Implementation of the Anti-tax Avoidance Directive in the Bulgarian Legislation (February 4, 2022). Yearbook of UNWE (2022), Available at SSRN: https://ssrn.com/abstract=4351792

Stoycho Dulevski (Contact Author)

University of National and World Economy (UNWE) ( email )

Studentsky Grad
Sofia, 1700
Bulgaria

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