| 000 | 01122nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c145999 _d145999 |
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| 003 | ES-MaIEF | ||
| 005 | 20220615172329.0 | ||
| 007 | ta | ||
| 008 | 220615t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_968308 _aGeringer, Stefanie |
||
| 245 | 4 |
_aThe implementation of the ATAD by Austria _c Stefanie Geringer |
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| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 |
_aELUSION FISCAL _943410 |
||
| 650 |
_aEVASION FISCAL _944029 |
||
| 650 |
_aPREVENCIÓN _954712 |
||
| 650 | 4 |
_967421 _aATAD |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_aAUSTRIA _932208 |
|
| 773 | 0 |
_9167341 _oOP 2141/2022/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 4, April 2022, p. 356-366 |
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| 942 | _cART | ||