The Resource Paragr. 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD = Section 14 Austrian Corporate Income Tax Act, permanent establishments, and subject-to-tax clauses under Pillar Two of the OECD

Paragr. 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD = Section 14 Austrian Corporate Income Tax Act, permanent establishments, and subject-to-tax clauses under Pillar Two of the OECD

Label
Paragr. 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD = Section 14 Austrian Corporate Income Tax Act, permanent establishments, and subject-to-tax clauses under Pillar Two of the OECD
Title
Paragr. 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD = Section 14 Austrian Corporate Income Tax Act, permanent establishments, and subject-to-tax clauses under Pillar Two of the OECD
Creator
Subject
Language
eng
Summary
The Tax Reform Act 2020 implements provisions on hybrid mismatches under section 14 Austrian Corporate Income Tax Act (CITA) as part of the EU Anti-Tax Avoidance Package (ATAD I and II). The main objective of section 14 CITA is to set further measures to avoid tax-abusive structures. However, a number of questions regarding its legal and practical application remain unanswered and unclear. The authors critically analyse the new provisions - their main focus being on permanent establishments - and discuss any issues arising from section 14 CITA, in particular regarding its application and its relation to treaty law. Further, they review its qualification as subject-to-tax clause and give an outlook to the envisaged introduction of subject-to-tax clauses under the so-called Global Anti-Base Erosion Proposal (GloBE Proposal) - Pillar Two of the OECD as of 8 November 2019
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 12 ; p. 589-600
http://library.link/vocab/creatorName
  • Dolezel, A
  • Höchtl, C
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • hybrid mismatch
  • PE
  • tax treaty
  • subject to tax
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
Label
Paragr. 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD = Section 14 Austrian Corporate Income Tax Act, permanent establishments, and subject-to-tax clauses under Pillar Two of the OECD
Instantiates
Publication
Label
Paragr. 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD = Section 14 Austrian Corporate Income Tax Act, permanent establishments, and subject-to-tax clauses under Pillar Two of the OECD
Publication

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