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.
2019
Inglese
The External Tax Strategy of the EU in a Post-BEPS Environment
9789087225018
International Bureau of Fiscal Documentation
2019
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]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/144364
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