The Amsterdam Centre for Tax Law has an external PhD position availabe for research of the ATAD GAAR.
The EU Anti-Tax Avoidance Directive (ATAD) was formally adopted in July 2016. Article 6 of the ATAD contains a general anti-abuse rule (GAAR) under which EU Member States are obliged to ignore certain abusive arrangements for the calculation of the corporate tax liability. The envisaged comprehensive research would be aimed at acquiring a better understanding of the background, interpretation, and consequences of the ATAD GAAR. It would analyze how the ATAD GAAR fits within the existing framework of European tax law, including existing case law on the prevention of abuse and Member States’ sovereignty in the field of direct taxation. Specifically, the research would analyse how the ATAD GAAR interacts with other (national law and treaty-based) general anti-abuse provisions or concepts.
The position is unsalaried. Acceptance is subject to formal acceptance by the Amsterdam Law School of UvA. You may be required to assist in the organization of ACTL's summer course and ACTL conferences. The appointment will be for 12 months (after 1 year and 9 months the research progress will be evaluated for purposes of a possible extension).
Candidates who are interested are requested to respond per email to prof. dr. Sjoerd Douma (email@example.com) before 20 November 2020, 18:00 CET. A draft outline of the research proposal should be included in this response, as well as a CV and grade list.