Critical Remarks On the Implementation of the Anti-Tax Avoidance Directive in The Bulgarian Legislation

Simple item page
cris.sourceIdoai:journals.unwe.bg:article/1208
dc.creatorDulevski, Stoychoen
dc.date2022-12-19
dc.date.accessioned2026-09-24T23:19:37Z
dc.date.available2026-09-24T23:19:37Z
dc.descriptionThe aim of the current paper is to outline some challenges regarding the implementation of the Anti-Tax Avoidance Directive (ATAD) in the Bulgarian legislation. For this purpose, specific aspects of the ATAD’s legal nature will also be examined in general. In this regard, the main applied methods used are the historical, the comparative and the logical.The author would like to draw attention to the relationship between the secondary European (EU) tax law and the relevant domestic provisions as key factors for the national tax policy regarding the tax avoidance from direct taxes’ perspective. The summary of the findings will help to estimate the efficiency of the new rules and the necessary steps for their further improvement. It will also outline the future trends on this issue.en
dc.formatapplication/pdf
dc.identifierhttps://yb.unwe.bg/index.php/yb/article/view/1208
dc.identifier10.37075/YB.2022.2.04
dc.identifier.urihttps://ds.e-dnrs.org/handle/123456789/1996
dc.languageen
dc.publisherAcademic Publishing UNWE (AP-UNWE)en
dc.relationhttps://yb.unwe.bg/index.php/yb/article/view/1208/1199
dc.rightsCopyright (c) 2022 Stoycho Dulevski (Author)en
dc.rightshttps://creativecommons.org/licenses/by/4.0en
dc.sourceYearbook of UNWE; No. 2 (2022); 47-60en
dc.subjectEU tax lawen
dc.subjectAnti-Tax avoidance directiveen
dc.subjectExit taxationen
dc.subjectCorporate Income Tax Acten
dc.subjectInterest limitation ruleen
dc.subjectMeasures against tax avoidanceen
dc.subjectControlled foreign companiesen
dc.subjectK22 - Business and Securities Lawen
dc.subjectK34 - Tax Lawen
dc.titleCritical Remarks On the Implementation of the Anti-Tax Avoidance Directive in The Bulgarian Legislationen
dc.typePeer-reviewed Articleen

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
1199.pdf
Size:
299.46 KB
Format:
Adobe Portable Document Format
Download

Collections

Годишник на УНСС