The Switch-Over Provision in the Proposal for an Anti-tax Avoidance Directive and Its Compatibility with the EU Treaty Freedoms - EC Tax Review View The Switch-Over Provision in the Proposal for an Anti-tax Avoidance Directive and Its Compatibility with the EU Treaty Freedoms by - EC Tax Review The Switch-Over Provision in the Proposal for an Anti-tax Avoidance Directive and Its Compatibility with the EU Treaty Freedoms 25 3

In this article, the author discusses the switch-over provision for shareholders of low-taxed entities in third countries in the proposal for an Anti-tax Avoidance Directive. She discusses some policy aspects and subsequently assesses whether the measure is in accordance with the EU Treaty Freedoms.  

EC Tax Review