A Guide to the Anti-Tax Avoidance Directive

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Key features include:
• critical, article-by-article analysis of the ATAD
• contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence
• insights into the day-to-day application of the ATAD rules in practice
• contributions from leading academics and practitioners in the field of tax law
• examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.

European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book’s critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.

1. From Abuse to Base Erosion, How Did It Come to This?
Frans Vanistendael

2. The General Scope of the ATAD and Its Position in the EU Legal Order
Werner Haslehner

3. Abuse of Law as a General Principle of European Union (Tax) Law
Roland Ismer

4. The Interest Limitation (Article 4 ATAD)
Daniel Gutmann

5. The Exit Tax Rule (Article 5 ATAD)
Paloma Schwarz

6. The GAAR (Article 6 ATAD)
Błażej Kuźniacki

7. Controlled Foreign Company Rule (Articles 7 and 8 ATAD)
Alexander Rust

8. Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD (Article 9 ATAD)
Leopoldo Parada

9. Hybrid Entities and Anti-Hybrid Rules in the EU ATAD (Article 9 and 9a ATAD)
Karoline Spies

10. ATAD, Double Taxation and Tax Dispute Resolution
Isabelle Richelle

11. Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring through DAC 6
Katerina Pantazatou

12. Where Do We Go From Here? – The Steady Move Towards a Common Corporate Tax Base
Bart van Raaij

Index