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An Analysis of Anti-Tax Avoidance Approaches in Nine European Countries: An Update to the Conclusions of the First Meeting of the European Association of Tax Law Professors in 1999 - Country Report for Sweden

Croneberg, Richard LU (2024) In European Taxation 64(9).
Abstract
In this country report, as well as the accompanying general report, the authors revisit a 1999 European Taxation article discussing tax avoidance, which stemmed from the first European Association of Tax Law Professors meeting. The authors explore shifts in tax avoidance perception due to the introduction of the treaty general anti-avoidance rule (GAAR) (principal purpose test), EU GAAR and specific anti-avoidance rules post-BEPS and the two OECD Pillars. Using eight 1999 cases for comparison, it provides a fresh empirical perspective on tax avoidance in Austria, Belgium, Finland, France, Germany, Spain, Sweden, the Netherlands and the United Kingdom.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Tax avoidance, abuse of law, Skatterätt
in
European Taxation
volume
64
issue
9
publisher
IBFD
ISSN
0014-3138
DOI
10.59403/regqcj
project
Combating Corporate Tax Avoidance in the Nordic EU Member States - A Contemporary Comparative Perspective
language
English
LU publication?
yes
id
f90f9027-0cb9-4e4f-8c3c-a50253c16d64
date added to LUP
2024-09-25 14:03:01
date last changed
2024-09-26 14:54:14
@article{f90f9027-0cb9-4e4f-8c3c-a50253c16d64,
  abstract     = {{In this country report, as well as the accompanying general report, the authors revisit a 1999 European Taxation article discussing tax avoidance, which stemmed from the first European Association of Tax Law Professors meeting. The authors explore shifts in tax avoidance perception due to the introduction of the treaty general anti-avoidance rule (GAAR) (principal purpose test), EU GAAR and specific anti-avoidance rules post-BEPS and the two OECD Pillars. Using eight 1999 cases for comparison, it provides a fresh empirical perspective on tax avoidance in Austria, Belgium, Finland, France, Germany, Spain, Sweden, the Netherlands and the United Kingdom.}},
  author       = {{Croneberg, Richard}},
  issn         = {{0014-3138}},
  keywords     = {{Tax avoidance; abuse of law; Skatterätt}},
  language     = {{eng}},
  month        = {{08}},
  number       = {{9}},
  publisher    = {{IBFD}},
  series       = {{European Taxation}},
  title        = {{An Analysis of Anti-Tax Avoidance Approaches in Nine European Countries: An Update to the Conclusions of the First Meeting of the European Association of Tax Law Professors in 1999 - Country Report for Sweden}},
  url          = {{http://dx.doi.org/10.59403/regqcj}},
  doi          = {{10.59403/regqcj}},
  volume       = {{64}},
  year         = {{2024}},
}