Anti-Abuse under the Financial Transaction Tax Proposal

Journal
Debelva, F.; Luts, J.
International
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 3
PriceUSD 45

The anti-abuse rules included in tax directives have dramatically evolved over time. This article discusses the extensive anti-abuse provisions included in the financial transaction tax (FTT) Proposal. The authors also comment on the interplay between various anti-abuse rules and principles.