Law, criminology & political science : Tax law Law, criminology & political science : European & international law
Law / European Law
http://hdl.handle.net/10993/42472
The ATAD and the CCTB
English
Haslehner, Werner[University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Jan-2020
Corporate Taxation, Group Debt Funding and Base Erosion - New Perspectives on the EU Anti-Tax Avoidance Directive
Bizioli, Gianluigi
Grandinetti, Mario
Parada, Leopoldo
Vanz, Giuseppe
Vicini Rochetti, Alessandro
Kluwer Law International
EUCOTAX Series on European Taxation Vol. 67
193-208
Yes
978-94-035-1170-2
Alphen aan den Rijn
The Netherlands
[en] Interest limitation rule ; ATAD ; CCTB
[en] This short chapter analyses the relationship between the interest limitation rules laid down in the Anti-Tax Avoidance Directive (ATAD) and the Proposed Directive on a Common Corporate Tax Base (CCTB). Both are substantially congruent with very few differences in their content. Nevertheless, there are several aspects of the relationship between the two directives that raise fundamental questions as to their respective impacts on national law. Accordingly, this contribution aims to highlight, first, the general relationship between European Union (EU) directives, second, the specific relationship between the ATAD and the CCTB – if and when it is adopted – and, third, comments on the few variations in their respective provisions on interest limitation.
[University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
