The Resource Der persönliche Anwendungsbereich der strukturierten Gestaltung nach Paragr. 14 Abs 5 KStG = The personal scope of structured arrangements according to Section 14 Austrian Corporate Income Tax Act

Der persönliche Anwendungsbereich der strukturierten Gestaltung nach Paragr. 14 Abs 5 KStG = The personal scope of structured arrangements according to Section 14 Austrian Corporate Income Tax Act

Label
Der persönliche Anwendungsbereich der strukturierten Gestaltung nach Paragr. 14 Abs 5 KStG = The personal scope of structured arrangements according to Section 14 Austrian Corporate Income Tax Act
Title
Der persönliche Anwendungsbereich der strukturierten Gestaltung nach Paragr. 14 Abs 5 KStG = The personal scope of structured arrangements according to Section 14 Austrian Corporate Income Tax Act
Creator
Subject
Language
eng
Summary
Within the framework of the special provisions for hybrid mismatches under ATAD II, the 2020 tax reform transposed the structured arrangement into Austrian national law. This includes a regulation for tax discrepancies between non-associated companies and provides for a neutralization of this tax discrepancy. First of all, the question arises as to whether a tax discrepancy within the meaning of section 14 Austrian Corporate Income Tax Act (CITA) exists. Regarding the personal scope of application, the new special provision differentiates between a hybrid structure for affiliated companies in accordance with section 14 para 4 CITA and a structured arrangement without an affiliation with an additional active element in the sense of section 14 para 5 CITA. This raises the question of how the provision concerning structured arrangements is to be interpreted. Does a differentiation into active and passive structured arrangements lead to an additional scope for interpretation?
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 9 ; p. 487-493
http://library.link/vocab/creatorName
Hochhauser, A
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • hybrid mismatch
Label
Der persönliche Anwendungsbereich der strukturierten Gestaltung nach Paragr. 14 Abs 5 KStG = The personal scope of structured arrangements according to Section 14 Austrian Corporate Income Tax Act
Instantiates
Publication
Label
Der persönliche Anwendungsbereich der strukturierten Gestaltung nach Paragr. 14 Abs 5 KStG = The personal scope of structured arrangements according to Section 14 Austrian Corporate Income Tax Act
Publication

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