Reference : Luxembourg National Report: Tax Avoidance Revisited in the EU BEPS Context
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/32924
Luxembourg National Report: Tax Avoidance Revisited in the EU BEPS Context
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Nov-2017
Tax Avoidance Revisited in the EU BEPS Context
Dourado, Ana Paula
IBFD
EATLP International Tax Series - Volume 15
435-454
Yes
978-90-8722-422-6
Amsterdam
The Netherlands
[en] BEPS ; Tax avoidance ; GAAR
[en] This contribution analyses the status quo of anti-tax avoidance laws and doctrines in Luxembourg in reflection of the developments from the OECD BEPS project and the EU's reaction thereto. Starting from the traditional approach taken by the Luxembourg courts to the term "Steuerumgehung" in ยง6 StAnpG, it also refers to special and target anti-avoidance rules (SAARs and TAARs) notably in the area of transfer pricing. Please note that the contribution was finalised in summer 2016 and the initial temporal scope of the study had been set until the end of 2015. Later developments, in particular changes to transfer pricing in Luxembourg (Art. 56bis LIR) could therefore not be taken into account.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/32924

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