Contribution to collective works (Parts of books)
Luxembourg National Report: Tax Avoidance Revisited in the EU BEPS Context
Haslehner, Werner
2017In Dourado, Ana Paula (Ed.) Tax Avoidance Revisited in the EU BEPS Context
Peer reviewed
 

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Keywords :
BEPS; Tax avoidance; GAAR
Abstract :
[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 §6 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.
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
Luxembourg National Report: Tax Avoidance Revisited in the EU BEPS Context
Publication date :
November 2017
Main work title :
Tax Avoidance Revisited in the EU BEPS Context
Editor :
Dourado, Ana Paula
Publisher :
IBFD, Amsterdam, Netherlands
ISBN/EAN :
978-90-8722-422-6
Collection name :
EATLP International Tax Series - Volume 15
Pages :
435-454
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Available on ORBilu :
since 08 November 2017

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