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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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