The Resource Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches

Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches

Label
Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
Title
Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
Creator
Subject
Language
eng
Summary
After the implementation of the Anti-Tax Avoidance Directive (ATAD), especially its CFC regime, in the Annual Tax Act 2018, now the next step is due in Austria. The provisions on hybrid mismatches, introduced in 2017 via ATAD II (Directive Amending ATAD I), must be implemented into national law by the beginning of 2020. These provisions are highly complex and require particular legislative caution. With the draft of the Tax Reform Act I 2019/20, the Austrian Ministry of Finance tackles this delicate task. In this article, the author provides a first overview of the new provisions on hybrid mismatches
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 5 ; p. 239-247
http://library.link/vocab/creatorName
Schlager, C
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • hybrid mismatch
  • hybrid entity
  • hybrid financial instrument
  • double dipping
  • BEPS
Label
Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
Instantiates
Publication
Label
Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
Publication

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