The Resource Cyprus rolls out Anti-Tax Avoidance Directive

Cyprus rolls out Anti-Tax Avoidance Directive

Label
Cyprus rolls out Anti-Tax Avoidance Directive
Title
Cyprus rolls out Anti-Tax Avoidance Directive
Creator
Subject
Language
eng
Summary
Draft legislation has been published to implement the Anti-Tax Avoidance Directive (ATAD) and is expected to be enacted early in the new year, with most provisions taking retrospective effect from the beginning of the 2019 tax year. The authors consider the main features, including borrowing costs, CFC rules, exit taxation, general anti-abuse rule, hybrid mismatches, and transfer pricing for interest on related-party loans
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 28 (2019), no. 2 ; 2 p
http://library.link/vocab/creatorName
  • Neocleous, E
  • Polyviou, N
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • interest deduction
  • CFC
  • exit tax
  • GAAR
  • hybrid mismatch
  • transfer pricing
  • intercompany loan
Label
Cyprus rolls out Anti-Tax Avoidance Directive
Instantiates
Publication
Label
Cyprus rolls out Anti-Tax Avoidance Directive
Publication

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