Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond)

This article disentangles beneficial ownership (BO) from the EU law principle prohibiting the abuse of rights (Prohibition of Abuse) through a principle-based approach. It contrasts their core elements, scope and purpose, concluding that this approach clarifies their distinction within EU law and other anti-abuse measures, including PPT (MLI) and GAAR (ATAD).