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HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège
MASTER THESIS
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HOW CAN THE IMPLEMENTATION OF THE ANTI-TAX AVOIDANCE DIRECTIVE OF 12 JULY 2016, LAYING DOWN RULES AGAINST TAX AVOIDANCE PRACTICES, IMPACT CORPORATIONS BASED IN LUXEMBOURG?

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Moïse, Samuel ULiège
Promotor(s) : Torsin, Wouter ULiège
Date of defense : 22-Jun-2023 • Permalink : http://hdl.handle.net/2268.2/16882
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Title : HOW CAN THE IMPLEMENTATION OF THE ANTI-TAX AVOIDANCE DIRECTIVE OF 12 JULY 2016, LAYING DOWN RULES AGAINST TAX AVOIDANCE PRACTICES, IMPACT CORPORATIONS BASED IN LUXEMBOURG?
Translated title : [fr] Comment la mise en œuvre de la directive anti-évasion fiscale du 12 juillet 2016, établissant des règles contre les pratiques d'évasion fiscale, peut-elle impacter les sociétés basées au Luxembourg ?
Author : Moïse, Samuel ULiège
Date of defense  : 22-Jun-2023
Advisor(s) : Torsin, Wouter ULiège
Committee's member(s) : Richelle, Isabelle ULiège
Tilkin, Stéphane 
Language : English
Number of pages : 116
Discipline(s) : Business & economic sciences > Multidisciplinary, general & others
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en droit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[en] This thesis explores the impact of the Anti-Tax Avoidance Directive (ATAD) on Luxembourg-based companies. In response to the global financial crisis of 2008-2009 and financial scandals such as the Panama Papers and LuxLeaks, measures have been taken to strengthen tax transparency at the international level, notably by the OECD and the European Union. The ATAD establishes rules against tax avoidance. The thesis employs a mixed-method approach, combining qualitative and quantitative analyses to evaluate the ATAD's effects on Luxembourg-based companies. The findings of the qualitative study indicate that the ATAD has not only increased companies' tax and administrative burdens but also shifted their relationship with tax authorities, marking the end of a permissive era. Despite this, the directive does not seem to have threatened companies' financial stability. Contrastingly, the quantitative analysis did not identify a significant impact of the ATAD on the Effective Tax Rate (ETR) of these companies. Several factors could contribute to this, including the recent implementation of the directive, the influence of the COVID-19 pandemic, the sample size, multicollinearity issues, and the decision to exclude certain companies from the study.


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Access MASTER THESIS_SAMUEL_MOISE.pdf
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Size: 1.23 MB
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Access Erratum_MASTER THESIS_SAMUEL_MOISE.pdf
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Annexe(s)

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Access Interview Tax authorities.m4a
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Size: 56.93 MB
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Access Interview Company B.m4a
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Size: 26.88 MB
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Access Interview Company A.m4a
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Size: 60.25 MB
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Access Interview Company C.m4a
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Size: 35.07 MB
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Access Interview Louis Thomas.m4a
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Size: 61.17 MB
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Access Interview Aikaterini Pantazatou.m4a
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Size: 50.35 MB
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Access Interview Jean-Luc Dascotte.m4a
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Size: 60.65 MB
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Author

  • Moïse, Samuel ULiège Université de Liège > Master sc. gest., fin. spéc. droit

Promotor(s)

Committee's member(s)

  • Richelle, Isabelle ULiège Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
    ORBi View his publications on ORBi
  • Tilkin, Stéphane
  • Total number of views 76
  • Total number of downloads 86










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