Geringer, Stefanie
The implementation of the ATAD by Austria / Stefanie Geringer
Resumen.
The Anti-Tax Avoidance Directive (ATAD) and ATAD II had major implications for the Austrian corporate tax regime. Particularly, Austria was obligated to introduce an interest limitation rule, a controlled foreign company (CFC) rule, and comprehensive hybrid mismatches rules. This article provides an overview of the transposition measures, and shows the deviations from the ATAD’s standards in Austria.
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
ATAD
APLICACION
AUSTRIA
Intertax 0165-2826 v. 50, issue 4, April 2022, p. 356-366
The implementation of the ATAD by Austria / Stefanie Geringer
Resumen.
The Anti-Tax Avoidance Directive (ATAD) and ATAD II had major implications for the Austrian corporate tax regime. Particularly, Austria was obligated to introduce an interest limitation rule, a controlled foreign company (CFC) rule, and comprehensive hybrid mismatches rules. This article provides an overview of the transposition measures, and shows the deviations from the ATAD’s standards in Austria.
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
ATAD
APLICACION
AUSTRIA
Intertax 0165-2826 v. 50, issue 4, April 2022, p. 356-366