Harmful Tax Competition in the EU and Anti-Tax Avoidance Directive

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43913789" target="_blank" >RIV/62156489:43110/18:43913789 - isvavai.cz</a>
Result on the web
<a href="http://ece.mendelu.cz/wcd/w-rek-ece/ece2018_fin.pdf" target="_blank" >http://ece.mendelu.cz/wcd/w-rek-ece/ece2018_fin.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Harmful Tax Competition in the EU and Anti-Tax Avoidance Directive
Original language description
Tax competition in the EU creates opportunities for tax avoidance practices and aggressive tax planning. This article considers tax competition in the EU as harmful. The progress of tax harmonisation still has a long way to be developed and needs many efforts from the EU as a whole and each member state. One of the most significant reforms to tackle tax avoidance practices in the EU is the Anti-Tax Avoidance Directive which will come into effect on 1st January 2019. The main part of the article focuses on the contribution of the rules of the recently adopted Anti-Tax Avoidance Directive to prevent tax avoidance in the EU. Overall, it assesses the impact and problems of the directive to approach a fair share of tax.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-561-9
ISSN
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e-ISSN
neuvedeno
Number of pages
8
Pages from-to
737-744
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 22, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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