Richard Croneberg
Biträdande universitetslektor
European Union/Denmark/Norway/Sweden/Finland - Interpretation and Application of General Anti-Avoidance Rules after BEPS and ATAD: Nordic Perspectives
Författare
Summary, in English
This paper compares general measures against tax avoidance and the design of general anti-avoidance rules (GAARs) in Denmark, Finland, Norway, and Sweden. It focuses on aspects such as tax benefits, tax purposes, economic substance, and breaches of legislative purpose. The paper also examines potential compliance issues between national GAARs, tax treaties, and the European Union’s Anti-Tax Avoidance Directive (ATAD). The analysis highlights variations in how the national GAARs apply economic substance considerations and the level of pragmatism allowed when assessing conflicts with the purpose of the circumvented legislation. Additionally, it shows that differences in the wording of the GAARs, such as requirements related to tax purposes, do not necessarily result in practical differences due to other GAAR elements reducing or nullifying them. For similar reasons, the authors conclude that compliance issues between the national GAARs and the ATAD GAAR’s requirements are unlikely, despite some differences in wording. Whilst focusing on the Nordic region, the paper offers insights relevant to broader international contexts, as the diverse approaches, distinctions, and issues identified mirror tax developments worldwide.
Avdelning/ar
- Juridiska institutionen
- Lunds skatteakademi
Publiceringsår
2024-10-07
Språk
Svenska
Publikation/Tidskrift/Serie
World Tax Journal
Volym
16
Issue
3
Dokumenttyp
Artikel i tidskrift
Förlag
IBFD
Ämne
- Law
Nyckelord
- ATAD
- GAAR
- skatteflykt
- skatteflyktsdirektivet
- Norden
- omgåelseklausul
- kringgående
Aktiv
Published
Projekt
- Combating Corporate Tax Avoidance in the Nordic EU Member States - A Contemporary Comparative Perspective
Forskningsgrupp
- Lund Tax Academy
ISBN/ISSN/Övrigt
- ISSN: 1878-4917