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The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive Cover

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive

Nordic Tax Journal
Volume 2023 (2023): Issue 1 (December 2023)
By: David Kleist  
Open Access
|Apr 2024

Authors

David Kleist

david.kleist@law.gu.se

Professor of Tax Law, Department of Law, School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden
DOI: https://doi.org/10.2478/ntaxj-2023-0002 | Journal eISSN: 2246-1809
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Language: English
Page range: 50 - 59
Submitted on: Jun 14, 2022
Accepted on: Nov 24, 2022
Published on: Apr 22, 2024
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
General Anti-Avoidance Rule (GAAR),
Anti-Tax Avoidance Directive (ATAD),
EU law compatibility,
harmonious interpretation
Related subjects:
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law,
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Business law

© 2024 David Kleist, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution 4.0 License.

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