The Resource Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria

Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria

Label
Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
Title
Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
Creator
Subject
Language
eng
Summary
This article provides a brief overview of the main provisions of the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD) and analyses how it will impact Austrian tax rules
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 7 ; p. 286-298
http://library.link/vocab/creatorName
  • Spindler-Simader, K
  • Wöhrer, V
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • interest deduction
  • exit tax
  • GAAR
  • hybrid mismatch
  • BEPS
  • CFC
Label
Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
Instantiates
Publication
Label
Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
Publication

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