Dutch implementation of the European ATAD GAAR

Casano, Federica ^[1]
1. [1] University of Amsterdam
  
  University of Amsterdam
  
  Países Bajos
Localización: Studi Tributari Europei, ISSN-e 2036-3583, Nº. 9, 2019 (Ejemplar dedicado a: ATAD Directive: a comparative perspective)
Idioma: inglés
Enlaces
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Resumen
- This paper illustrates and comments the implementation of art. 6 ATAD in the Dutch tax system. After a brief description of the content of the European GAAR, an analysis of the Dutch national GAAR is provided and compared with art. 6 ATAD, evaluating the choice by the Netherlands not to adopt any other general provision for the implementation of the European general anti-abuse rule.