Guide to the Anti-Tax Avoidance Directive

Edited by Werner Haslehner, Professor of European and International Tax Law, University of Luxembourg, Luxembourg, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

• Contents:1. From Abuse to Base Erosion, How Did It Come to This?Frans Vanistendael2. The General Scope of the ATAD and Its Position in the EU Legal OrderWerner Haslehner3. Abuse of Law as a General Principle of European Union (Tax) LawRoland Ismer4. The Interest Limitation (Article 4 ATAD)Daniel Gutmann5. The Exit Tax Rule (Article 5 ATAD)Paloma Schwarz6. The GAAR (Article 6 ATAD)Błażej Kuźniacki7. Controlled Foreign Company Rule (Articles 7 and 8 ATAD)Alexander Rust8. Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD (Article 9 ATAD)Leopoldo Parada9. Hybrid Entities and Anti-Hybrid Rules in the EU ATAD (Article 9 and 9a ATAD)Karoline Spies10. ATAD, Double Taxation and Tax Dispute ResolutionIsabelle Richelle11. Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6Katerina Pantazatou12. Where Do We Go From Here? – The Steady Move Towards a Common Corporate Tax Base Bart van RaaijIndex

'This book is an excellent guide to the many difficult issues posed by the implementation of the ATAD, in which the authors successfully combine fundamental technical analysis with practical conclusions. With its clear structure and lucid writing, it will prove an invaluable resource for any tax practitioner who faces the challenge of navigating the multi-layered maze of anti-avoidance rules in the EU.'--Kees van Raad, International Tax Center Leiden, the Netherlands