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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Enterprise and Competitive Environment: Conference Proceedings

ISBN

978-80-7509-561-9

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

8

Strana od-do

737-744

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

22. 3. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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