The General Anti-Avoidance Rule Contained in the ATAD: Findings from the Italian Literature
The General Anti-Avoidance Rule Contained in the ATAD: Findings from the Italian Literature

Summary/Abstract: The purpose of this contribution is to present systematically some of the main points of the Italian domestic debate on the GAAR to the international public. In particular, it provides an overview of the ‘Italian perspective’ on the GAAR introduced at the Europe-an level by the Anti-Tax Avoidance Directive (ATAD). Italy already introduced its GAAR in 2015 and, consequently, it has been considered unnecessary to amend it in light of the ATAD, thus, sparking a fervid debate on the compatibility of the two standards adopted.

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