ATAD happened – Legislating on Tax Avoidance in the EU and Implementing the Directive in Finland
(2017) HARN60 20171Department of Business Law
- Abstract
- Tax avoidance has never been fought this aggressively. The EU drafted ATAD to follow the BEPS work and they chose a minimum directive as the legislative instrument. Principle of subsidiarity and the reasoned opinions of the Malta and Sweden are analysed to support the findings of the research. The Directive goes further than the previous case law on abusive situations, and this will be analysed in the context of fundamental freedoms. This research will demonstrate the legal problems arising from the implementation of the Directive. The research will then continue to compare the Finnish law to the ATAD provisions and analyse which provisions have to be amended.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8911096
- author
- Ahonkivi, Alexiina LU
- supervisor
- organization
- course
- HARN60 20171
- year
- 2017
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Tax Law, ATAD, Principle of Subsidiarity, Fundamental Freedoms, Tax Avoidance, Finland
- language
- English
- id
- 8911096
- date added to LUP
- 2017-06-14 13:20:11
- date last changed
- 2017-06-14 13:20:11
@misc{8911096, abstract = {{Tax avoidance has never been fought this aggressively. The EU drafted ATAD to follow the BEPS work and they chose a minimum directive as the legislative instrument. Principle of subsidiarity and the reasoned opinions of the Malta and Sweden are analysed to support the findings of the research. The Directive goes further than the previous case law on abusive situations, and this will be analysed in the context of fundamental freedoms. This research will demonstrate the legal problems arising from the implementation of the Directive. The research will then continue to compare the Finnish law to the ATAD provisions and analyse which provisions have to be amended.}}, author = {{Ahonkivi, Alexiina}}, language = {{eng}}, note = {{Student Paper}}, title = {{ATAD happened – Legislating on Tax Avoidance in the EU and Implementing the Directive in Finland}}, year = {{2017}}, }