Legal Engineering of the Anti-Abuse Rule in ATAD: Architecture of the Regression Tree Model
Every taxable arrangement is subject to an anti-abuse test. Abusive arrangements are treated as not valid for tax purposes, which is similar to the treatment of artificial arrangements in civil law. The European Union has introduced in its Anti-Tax Avoidance Directive a general anti-abuse test which...
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| Format: | Article |
| Language: | English |
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Sciendo
2021-09-01
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| Series: | TalTech Journal of European Studies |
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| Online Access: | https://doi.org/10.2478/bjes-2021-0015 |