To what extent the Anti-abuse measures concerning the interest limitation rule can be introduced into Member States without breaching EU law?
(2017) HARN60 20171Department of Business Law
- Abstract
- Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. However, since the ATAD is in force. Due to the coming deadline to introduce the ATAD, the flexibility offered by the ATAD allows the Member States, on their own discretion, to choose the suitable ways. Nonetheless, the flexibility may raise some future concerns. The ATAD plays its role to ensure that the Member States do not impose too strict or too loose rules on the limitation of interest deduction. As it shows... (More)
- Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. However, since the ATAD is in force. Due to the coming deadline to introduce the ATAD, the flexibility offered by the ATAD allows the Member States, on their own discretion, to choose the suitable ways. Nonetheless, the flexibility may raise some future concerns. The ATAD plays its role to ensure that the Member States do not impose too strict or too loose rules on the limitation of interest deduction. As it shows in this research, the countries have applied different approaches to combat the aggressive tax planning on debt investment. Nevertheless, the approaches can be challenges as an obstacle to a freedom of establishment in the EU level or in the national level as an infringement to Constitutional law. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8911497
- author
- Wirawan, Pimfah LU
- supervisor
- organization
- course
- HARN60 20171
- year
- 2017
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Interest limitation rules, Thin capitalisation, compatibility, fundamental freedoms, freedom of establishment, ATAD, ATA Directive, BEPS, Base erosion and profit shifting, BEPS action 4
- language
- English
- id
- 8911497
- date added to LUP
- 2017-06-14 13:21:12
- date last changed
- 2017-06-14 13:21:12
@misc{8911497, abstract = {{Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. However, since the ATAD is in force. Due to the coming deadline to introduce the ATAD, the flexibility offered by the ATAD allows the Member States, on their own discretion, to choose the suitable ways. Nonetheless, the flexibility may raise some future concerns. The ATAD plays its role to ensure that the Member States do not impose too strict or too loose rules on the limitation of interest deduction. As it shows in this research, the countries have applied different approaches to combat the aggressive tax planning on debt investment. Nevertheless, the approaches can be challenges as an obstacle to a freedom of establishment in the EU level or in the national level as an infringement to Constitutional law.}}, author = {{Wirawan, Pimfah}}, language = {{eng}}, note = {{Student Paper}}, title = {{To what extent the Anti-abuse measures concerning the interest limitation rule can be introduced into Member States without breaching EU law?}}, year = {{2017}}, }