Intertax
Volume 50, Issue 4 (2022) pp. 356 – 366

https://doi.org/10.54648/taxi2022031

Abstract

The Anti-Tax Avoidance Directive (ATAD) and ATAD II had major implications for the Austrian corporate tax regime. Particularly, Austria was obligated to introduce an interest limitation rule, a controlled foreign company (CFC) rule, and comprehensive hybrid mismatches rules. In addition to an overview of the transposition measures, this contribution particularly aims at elucidating remarkable deviations from the ATAD’s standards and discussing selected issues arising in the specific Austrian context.

Extract

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