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Innominate Artery Translocation with Hemiarch Replacement Strategy for Acute Type A Aortic Dissection: a Single-Center Study. [PDF]
Phothikun A +4 more
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Genetic Overlap of Thoracic Aortic Aneurysms and Intracranial Aneurysms. [PDF]
Changez MIK +7 more
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Art. 7 and 8 ATAD - The CFC rules of the ATAD in the light of the freedoms of the TFEU
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Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg
Intertax, 2022This article examines the implementation of the Anti-Tax Avoidance Directive (ATAD) in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. It does so in an analytical and critical manner by going through all ATAD anti-avoidance provisions and examining the way they were ...
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Critical Review Of The Atad Implementation: The Implementation of the ATAD in Italy
Intertax, 2022The objective of the present contribution is to pinpoint the specificities of the Anti-Tax Avoidance Directive (ATAD) implementation rules in Italy, with a particular regard to the exercise of the different options provided by the Directive. That implementation has mainly taken the form of amendments to existing provisions (re Controlled foreign ...
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Critical Review Of The Atad Implementation: The Implementation of the ATAD in Finland
Intertax, 2023In this article, the authors provide an assessment of the Finnish implementation of the European Union (EU) Anti–Tax Avoidance Directives (ATAD I and II) in consideration of the EU primary law and secondary law requirements. It is focused on examining the conformity between the Finnish implementation rules and the fundamental freedoms arising out of ...
Itälä Hannu, Knuutinen Reijo
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Implementation Of The ATAD: The Implementation of ATAD by the UK
Intertax, 2021Though the United Kingdom formally left the European Union on 31 January 2020, the departure was only substantively completed eleven months later when the transition period ended on 31 December 2020. The departure does not negate, however, the need for collective action at a supranational level to tackle supranational problems, as underscored by the UK’
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Critical Review Of The ATAD Implementation: The Implementation of the ATAD by Austria
Intertax, 2022The 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.
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