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- W2928865070 abstract "Based on a traditional legal dogmatic method, valid law is deduced with respect to general anti-abuse rules (GAARs) in Danish tax law. Accordingly, first it is discussed whether a court-developed general anti-avoidance doctrine can be considered to exist. Subsequently, the provision containing the so-called principal purpose test (PPT), which was introduced in Danish tax law in 2015, is analyzed. Finally, the recent Danish implementation of the general anti-abuse rule in Article 6 of the ATAD is examined (ATAD-GAAR). It is concluded that the GAARs may assist the Danish tax authorities in their quest to mitigate abuse and avoidance. However, it is also concluded that the new statutory GAARs not only have brought additional complexity to Danish tax law but have also deteriorated the possibility of taxpayers to predict the consequences of their transactions." @default.
- W2928865070 created "2019-04-11" @default.
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- W2928865070 date "2018-01-01" @default.
- W2928865070 modified "2023-09-25" @default.
- W2928865070 title "Abuse and Avoidance - a contemporary analysis of Danish tax law" @default.
- W2928865070 hasPublicationYear "2018" @default.
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