Anti Tax Avoidance Directive (ATAD) Kommentar

Schrifttum: Brühl/Holle/Weiss, Das BMF-Schreiben zu Cum/Cum-Transaktionen - eine einsame Auffassung der Finanzverwaltung?, DStR 2017 S. 2093; Böing, Steuerlicher Gestaltungsmissbrauch in Europa – Eine rechtsvergleichende und gemeinschaftsrechtliche Untersuchung von Konzeptionen zur Bekämpfung des Gestaltungsmissbrauchs, Hamburg 2006; Cordewener, Anti-Abuse Measures in the Area of Direct Taxation: Towards Converging Standards under Treaty Freedoms and EU Directives?, EC Tax Review 2017 S. 60; Cordewener/Kofler/van Thiel, The Clash Between European Freedoms and National Direct Tax Law: Public Interest Defences Available to the Member States, CMLR 2009 S. 1951; De Broe/Beckers, The General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: An Analysis Against the Wider Perspective oft he European Court of Justice’s Case Law on Abuse of EU Law, EC Tax Review 2017 S. 133; De la Feria, Prohibition of Abuse of (Community) Law: The Creation of a new General Principle of EC Law through Tax, CMLR 2008 S. 395; Dourado, Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Action 2 and 6, Inte...