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ATAD happened – Legislating on Tax Avoidance in the EU and Implementing the Directive in Finland

Ahonkivi, Alexiina LU (2017) HARN60 20171
Department 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.
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author
Ahonkivi, Alexiina LU
supervisor
organization
course
HARN60 20171
year
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},
  keyword      = {Tax Law,ATAD,Principle of Subsidiarity,Fundamental Freedoms,Tax Avoidance,Finland},
  language     = {eng},
  note         = {Student Paper},
  title        = {ATAD happened – Legislating on Tax Avoidance in the EU and Implementing the Directive in Finland},
  year         = {2017},
}