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Genetic Overlap of Thoracic Aortic Aneurysms and Intracranial Aneurysms. [PDF]

open access: yesGenes (Basel)
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Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg

Intertax, 2022
This 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 ...
openaire   +3 more sources

Critical Review Of The Atad Implementation: The Implementation of the ATAD in Italy

Intertax, 2022
The 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, 2023
In 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, 2021
Though 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, 2022
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.
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