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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 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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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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Air target algorithm development (ATAD)
Proceedings of the IEEE 1998 National Aerospace and Electronics Conference. NAECON 1998. Celebrating 50 Years (Cat. No.98CH36185), 2002The Combat Air Forces have invested heavily in a sensor and weapon capability to detect and attack air targets at long ranges. Unfortunately, the ability to identify these targets lags behind these capabilities. Under the Air Force sponsored Air Target Algorithm Development (ATAD) program, model-based reasoning (MBR) fusion algorithms have been ...
B. Overfield +5 more
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Modelling and sensitivity analysis of ATAD
Computers & Chemical Engineering, 2010Several authors have pointed out the need to identify the optimum operating conditions (OCs) of autothermal thermophilic aerobic digestion (ATAD). This study proves the hypothesis that the OCs have the potential to substantially improve the energy efficiency and plant capacity of established ATAD systems.
Jaime Rojas +2 more
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The ATAD’s Interest Limitation Rule – A Step Backwards?
European Taxation, 2019This article addresses the shortcomings of the interest limitation rule in the EU Anti-Tax Avoidance Directive (2016/1164).
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Transposition of ATAD GAAR in Belgium
2020In Belgium, the general anti abuse rule in matters of corporate income tax included in the anti-tax abuse directive has not been specifically transposed. We can however admit that the existing domestic rule against abuse in matters of income tax, viz. art. 344 § 1 of the Code of Income taxes, constitutes an adequate transposition.
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Directive “ATAD” : une transposition, des questions…
2020Brève étude critique de la transposition en droit français de la clause anti-abus générale de la directive n° 2016/1164/UE du 12 juillet 2016, établissant des règles pour lutter contre les pratiques d’évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur, dite directive ATAD.
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MBB. Belastingbeschouwingen, 2018
De bepaling inzake exitheffingen van art. 5 ATAD 1 maakt het onderwerp uit van deze bijdrage. Naast een analyse van art. 5 ATAD 1 en de relatie daarvan met het primaire Unierecht, wordt ook ingegaan op de implementatie in de Nederlandse wetgeving.
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De bepaling inzake exitheffingen van art. 5 ATAD 1 maakt het onderwerp uit van deze bijdrage. Naast een analyse van art. 5 ATAD 1 en de relatie daarvan met het primaire Unierecht, wordt ook ingegaan op de implementatie in de Nederlandse wetgeving.
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2018
The aim of the thesis is to describe and evaluate the Czech implementation of Anti-Tax Avoidance Directive (ATAD). It firstly introduces the problem of tax avoidance, its scale and defines basic concepts such as tax avoidance, tax evasion, tax havens and harmful preferential tax regimes.
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The aim of the thesis is to describe and evaluate the Czech implementation of Anti-Tax Avoidance Directive (ATAD). It firstly introduces the problem of tax avoidance, its scale and defines basic concepts such as tax avoidance, tax evasion, tax havens and harmful preferential tax regimes.
openaire +2 more sources