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TalTech Journal of European Studies
Volume 10 (2020): Issue 1 (June 2020)
Open Access
Dysfunctionality from the Sovereignty Conflict in the ATAD GAAR
Kaido Künnapas
Kaido Künnapas
TalTech Law School, Tallinn University of Technology
Tallinn, Estonia
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Künnapas, Kaido
Jun 17, 2020
TalTech Journal of European Studies
Volume 10 (2020): Issue 1 (June 2020)
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Published Online:
Jun 17, 2020
Page range:
97 - 122
DOI:
https://doi.org/10.1515/bjes-2020-0006
Keywords
artificial arrangements
,
ATAD
,
capitalization scheme
,
Estonia
,
general anti-abuse rule
,
income
,
interpretation methods
,
subsidiarity
,
tax sovereignty
© 2020 Kaido Künnapas, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
