The transposition of the ATAD into the Greek tax law

Authors

  • Katerina Savvaidou Aristotle University of Thessaloniki
  • Vasiliki Athanasaki Aristotle University of Thessaloniki

DOI:

https://doi.org/10.6092/issn.2036-3583/10830

Keywords:

ATAD, GAAR, tax avoidance, CFC, interest limitation

Abstract

The study focuses on the transposition of the “ATAD” into the Greek tax law, following the enactment of L.4607/2019, applicable for income and expenses derived from tax years as starting on 1 January 2019 and onwards. The analysis will indicate how the ATAD anti-abuse provisions were incorporated in the Greek tax legislation and how the new rules are interpreted and applied.

References

M. Tsirikos & P. Zafeiropoulos, Transfer Pricing Issues in Greek and International Tax Law, Law of Enterprises and Companies (ΔΕΕ) 2, pp. 178-192 (2004) (in Greek),

Vasiliki Athanasaki, The definition of associated parties according to the provisions of the Greek Income Tax Code and the concepts of “economic dependence” and “decisive influence”, Epixeirisi 124 (2016) (in Greek),

Vasiliki Athanasaki, Transfer Pricing Issues following the OECD BEPS Action Plan, Bulletin of Tax Legislation (ΔΦΝ, Deltio Forologikis Nomothesias), 1631/2018.

K. Savvaidou, V. Athanasaki, Greece — Specific Anti-Avoidance Measures in Greece in the Post-BEPS and Post-ATAD Era, Vol.59: 4 (2019), European Taxation IBFD, March 2019 pgs. 169-176.

Aikaterini Savvaidou, Vasiliki Athanasaki, The assessment of application of the OECD BEPS Project on international tax avoidance and latest developments, Business and Company Law (Dikaio Epixeirisewn kai Etaireiwn 12/2019, Nomiki Bibliothiki, pgs 1556-1572 (Greek Language).

Aikaterini Savvaidou, Vasiliki Athanasaki, OECD BEPS Action Plan on Base Erosion and Profit Shifting and application of BEPS measures in the EU, Deltio Forologikis Nomothesias (“DFN”, Bulletin for Tax Legislation) Issue 1655/2019 (in Greek language),

Vasiliki Athanasaki, The OECD BEPS Action Plan on Base Erosion and Profit Shifting, Epixeirisi (Business) Journal, Nomiki BIbliothiki, May 2014, pg. 435.

K. Savvaidou, V. Athanasaki, Greek Corporate Tax and European Tax Integration, Studi Tributari Europei – European Tax Studies, Vol.8 (2018), I – 93-105

K. Savvaidou, «CFC rules and tax avoidance» Conference of the Franco-Hellenic Chamber of Commerce and Industry in cooperation with the Tax Committee of the Chamber, under the main subject “Key issues in business taxation”, Athens, May 2014 (in Greek language).

Vasiliki Athanasaki, A Comparison of the Greek GAAR And the EU Anti-Tax-Avoidance GAAR, Tax Notes International, Volume 92, Number 13, December 24, 2018, pgs. 1291-1297.

K. Savvaidou, V. Athanasaki, Country note: General and specific anti-tax avoidance measures under recent tax reform in Greece, Intertax (Kluwer Law) – Volume 47/2019 Issue 4, March 2019.

V. Athanasaki, GAARs in European and International Taxation (Nomiki Vivliothiki 2018) (forthcoming);

B. Georgaki, Antitax avoidance in direct taxation p. 257 (Nomiki Vivliothiki 2017);

K. Savvaidou, The introduction in the Greek tax law of a general provision against the abuse of the tax legislation in order to combat tax avoidance in light of the European and international developments (in Greek), Bulletin of Tax Legislation, pp. 259-296 and pp. 323-354 (2017).

E. Theocharopoulou, Tax Avoidance: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context, EATLP Congress Munich 2016, EATLP International Tax Series, vol. 15, 385–98 (A. P. Dourado ed., IBFD 2017)

E. Theocharopoulou, Tax Transparency and Exchange of Information in Times of Fiscal and International Economic Crisis (in Greek) 197–218 (Kyriakides Bros Publications S.A. 2016).

Vasiliki Athanasaki, A critical approach to GAARs in the Greek and EU Tax Law, EC Tax Review, 2019, 4, Kluwer Law International, 183-195.

Reuven S. Avi-Yonah, Who Invented the Single Tax Principle?: An Essay on the History of US Treaty Policy, Volume 59, 2014/2015, 59 N.Y.L. SCH. L. REV. 305 (2014-2015), University of Michigan Law School University of Michigan Law School Scholarship Repository, 2015, pgs. 305-315, Available at:https://repository.law.umich.edu/articles/1663 (visited 28/3/2020).

Daniel Shaviro, The Two Faces of the Single Tax Principle, Brooklyn Journal of International Law, Volume 41, Issue 3, Article 12, 2016, pgs. 1293-1301,

Avi-Yonah, International Taxation of Electronic Commerce, 52 TAx L. REV. 507, 517-23 (1997), at 509,

E. Gil García, OECD/International - The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?, World Tax Journal, 2019 (Volume 11), No 3, Published: 7 August 2019

S. Avi-Yonah, Advanced Introduction to International Tax Law, Second Edition, Edward Elgar Publishing 2019

Μ. Gammie, “Tax avoidance and the Rule of Law: The experience of the UK” in. G. Cooper (ed.), Tax Avoidance and the Rule of Law (Amsterdam: IBFD, 1997),

J. Freedman, “Defining Taxpayer Responsibility: In support of a General Anti-Avoidance Principle” [2004] BTR 331.

Petros Pantazopoulos, Disputing Acts and Omissions of The Tax Authority, Greek Law Digest, 07-06-2019, http://www.greeklawdigest.gr/topics/tax/item/258-disputing-acts-and-omissions-of-the-tax-authority#startOfPageId258 (visited 30/3/2020).

Downloads

Published

2020-07-21

How to Cite

Savvaidou, K., & Athanasaki, V. (2020). The transposition of the ATAD into the Greek tax law. Studi Tributari Europei, 9(1), I -. https://doi.org/10.6092/issn.2036-3583/10830

Issue

Section

Comparative studies