Dutch implementation of the European ATAD GAAR

Federica Casano


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.


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

DOI: 10.6092/issn.2036-3583/10631


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