The contribution analyzes whether and to what extent certain provisions of the ATA Directives, as implemented by Member States in their tax systems, might encroach the international tax obligations of the same Member States towards Third Countries and why such provisions might lead to the international responsibility of those Member States.
Arginelli, P., The ATAD and Third Countries, in Jimenez A. M, J. A. M. (ed.), The External Tax Strategy of the EU in a Post-BEPS Environment, International Bureau of Fiscal Documentation, Amsterdam 2019: 2019 187- 218 [http://hdl.handle.net/10807/144364]
The ATAD and Third Countries
Arginelli, Paolo
2019
Abstract
The contribution analyzes whether and to what extent certain provisions of the ATA Directives, as implemented by Member States in their tax systems, might encroach the international tax obligations of the same Member States towards Third Countries and why such provisions might lead to the international responsibility of those Member States.
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