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.

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Published

2020-07-21

How to Cite

Savvaidou, K., & Athanasaki, V. (2019). 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