| Tittel: | The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive | | Ansvar: | David Kleist | | Forfatter: | Kleist, David  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Nordic tax journal | | Utgitt: | Stockholm : Nordic Tax Research Council, 2023 | | Omfang: | 9 sider | | ISBN/ISSN: | 2246-1809 | | Serie: | Nordic Tax Journal ; 1/2023 | | Emneord: | Skatterett | | Geografiske emneord: | Sverige | | Note: | Open access, Attribution 4.0 International (CC BY 4.0)
Utgis av Sciendo. | | Innhold: | Abstract:
According to the Swedish government, theSwedish general anti-avoidance rule that was already inplace when the Anti-Tax Avoidance Directive was adoptedsufficiently implements the general anti-avoidance rule ofthe Anti-Tax Avoidance Directive. The implementation strat-egy chosen raises questions of European Union (EU) lawcompatibility, as there are clearly differences between them.It also raises questions concerning the extent to which EUlaw will affect the interpretation of the Swedish generalanti-avoidance rule in the future. The purpose of this arti-cle is to discuss these questions.
Keywords: General Anti-Avoidance Rule (GAAR), Anti-TaxAvoidance Directive (ATAD), EU law compatibility, harmo-nious interpretation | | Del av verk: | Nordic tax journal 1/2023 |
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