The implementation of the ATAD by Austria Stefanie Geringer
By: Geringer, Stefanie
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Material type: 
ArticleSubject(s): ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | ATAD | APLICACION | AUSTRIA
In:
Intertax v. 50, issue 4, April 2022, p. 356-366Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/4-5 (Browse shelf) | Available | OP 2141/2022/4-5 |
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.
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