International - Anti-Abuse under the Financial Transaction Tax Proposal
- F. Debelva; J. Luts
- Derivatives & Financial Instruments, 2014 (Volume 16), No 3
- 22 May 2014
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.