| Abstract [eng] |
This study represents a comprehensive analysis of the general and specific tax anti-avoidance rules in the European Union. The examination delves into key directives, including GAAR of Interest and Royalties Directive, GAAR of Merger Directive, GAAR Parent-Subsidiary Directive and rules of Anti-Tax Avoidance Directive. Based on the analysis identified challenges encompass legal questions, coordinated implementation hurdles, interpretational uncertainties, and potential inconsistencies. The study determines the main problems that arise in connection with the rules provided by the Anti-Tax Avoidance Directive and suggests possible ways to solve them and increase the effectiveness of the rules to combat tax avoidance. |
