In this article, the author focuses on the direct and indirect tax case law of the European Court of Justice and uses this to attempt to determine a uniform interpretation of the principle of the prohibition of the abuse of EU tax law

The paper will first briefly discuss the tax implications of the ‘funds-specific' directives and will proceed to analyse the Parent-Subsidiary Directive (PSD), the Anti-Tax Avoidance Directive (ATAD), the Directive on Administrative Cooperation in Direct Taxation (i.e., ‘exchange of...

Albania journey towards EU membership is governed by the Stabilization and Association Agreement (SAA), signed on June 12th, 2006. This article rises above Albania's obligations for the alignment of its tax legislation with EU standards and acquis, clearly defined in Title VI of the SAA. Unlike...

The decisions of the European Court of Justice in applying the Treaty principles of freedom of movement to the direct taxation of individuals have been strongly criticised as taking an overly simplistic view of the interactions between national tax systems. The interactions often make...

Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...

The Government of India submitted the ‘Direct Taxes Code' Bill, 2010 the Parliament in August, 2010. The Code, expected to come into force from the next financial year i.e. 1st April 2012, is not just a regular amendment but replaces all the existing direct tax laws in India. The drafters have...

In New Zealand alone there are 42000 building structures that are caught up in this problem. The economic cost is estimated at $11.3 billion. This chapter looks at the tax issues associated with New Zealand's leaky buildng crisis focusing in particular on the deductions available for repairs and...

International tax law is facing a fundamental overhaul. Following an increasing unease among citizens and governments with respect to the way in which multinational companies are taxed on their income, the OECD started its well-known project on 'Base Erosion and Profit Shifting' and 'Aggressive...

This is a thematic report on the topic of "Administrative Surcharges: Instruments of Cooperative Tax Compliance Regimes" for the 2015 annual meeting of the European Association of Tax Law Professors in Milan. Professors participating in the meeting were surveyed regarding their countries' use of...