Dutch implementation of the European ATAD GAAR

Authors

  • Federica Casano University of Amsterdam

DOI:

https://doi.org/10.6092/issn.2036-3583/10631

Keywords:

ATAD I, GAAR, anti-tax avoidance provisions, implementation, the Netherlands, fraus legis

Abstract

This paper illustrates and comments the implementation of art. 6 ATAD in the Dutch tax system. After a brief description of the content of the European GAAR, an analysis of the Dutch national GAAR is provided and compared with art. 6 ATAD, evaluating the choice by the Netherlands not to adopt any other general provision for the implementation of the European general anti-abuse rule.

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Published

2020-07-21

How to Cite

Casano, F. (2020). Dutch implementation of the European ATAD GAAR. Studi Tributari Europei, 9(1), I -. https://doi.org/10.6092/issn.2036-3583/10631

Issue

Section

Comparative studies