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Article 6 of the Anti Tax Avoidance Directive – Living a Life on Its Own?
Moritz Scherleitner
*
,
Jasper Korving
*
Corresponding author for this work
Tax Law
Maastricht Centre for Taxation
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Article
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peer-review
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INIS
avoidance
100%
taxes
100%
member states
37%
applications
12%
demand
12%
protection
12%
implementation
12%
income
12%
case law
12%
dimensions
12%
Keyphrases
Tax Avoidance
100%
Law
14%
State Aid
14%
EU Fundamental Rights
14%
Protection of Fundamental Rights
14%
EU Law
14%
Domestic Law
14%
Lack of Awareness
14%
National Implementation
14%
Minimum Harmonization
14%
Tax System
14%
Philip Morris
14%
Anti-abuse
14%
General Anti-abuse Rule
14%
State Taxes
14%
Capital Income Taxation
14%
Engineering
Member State
100%
Minimum Standard
33%
Economics, Econometrics and Finance
Tax Avoidance
100%
Tax System
14%
State Tax
14%