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Dysfunctionality from the Sovereignty Conflict in the ATAD GAAR Cover

Dysfunctionality from the Sovereignty Conflict in the ATAD GAAR

TalTech Journal of European Studies
Volume 10 (2020): Issue 1 (June 2020)
By: Kaido Künnapas  
Open Access
|Jun 2020

Authors

Kaido Künnapas

kaido.kunnapas@taltech.ee

TalTech Law School, Tallinn University of Technology, Tallinn, Estonia
DOI: https://doi.org/10.1515/bjes-2020-0006 | Journal eISSN: 2674-4619 | Journal ISSN: 2674-4600
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Language: English
Page range: 97 - 122
Published on: Jun 17, 2020
Published by: Tallinn University of Technology
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
artificial arrangements,
ATAD,
capitalization scheme,
Estonia,
general anti-abuse rule,
income,
interpretation methods,
subsidiarity,
tax sovereignty
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Computer sciences,
Computer sciences, other,
Law,
Law, other,
Social sciences,
Social sciences, other

© 2020 Kaido Künnapas, published by Tallinn University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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