CORIT members Jakob Bundgaard and Peter Koerver Schmidt has prepared a discussion paper “Tax Avoidance Revisited – Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”. The paper looks into the meaning of the concepts tax planning, abusive tax planning and aggressive tax planning in a Danish legal context. Moreover, it is analysed how Denmark has reacted to these phenomena, inter alia by introducing anti-avoidance legislation of a general as well as specific nature. The analysis is carried out in light of the current EU- and OECD-initiatives on tax avoidance. The final version of the paper will form part of the discussions at next year’s conference organized by the European Association of Tax Law Professors (EATLP), which will take place at the Max Planck Institute (Ludwig Maximilian University of Munich, Germany). Professor Ana Paola Dourado, University of Lisbon, will prepare a general report based on the national reports received. The general report as well as the national reports will be published in EATLP International Tax Series, 2016, vol. 15.
Read the discussion paper here.