Results 121 to 130 of about 752 (170)

Critical Review Of The ATAD Implementation: The Implementation of the ATAD in Greece

Intertax, 2022
This article examines the implementation of the anti-tax avoidance directive (ATAD) in Greece. It reviews the additions to and the amendments that had to be made in Greek law resulting from the implementation of the ATAD. It does so in an analytical and critical manner by exploring all of the ATAD provisions, examining the way that they were ...
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Modelling and sensitivity analysis of ATAD

Computers & Chemical Engineering, 2010
Several 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, Toshko Zhelev, Aarón David Bojarski   +2 more
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The Implementation of ATAD into Luxembourg Law

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2019
This article deals with the implementation of ATAD 1 in Luxembourg law. It offers preliminary thoughts on the Luxembourg implementation of the ATAD by way of a detailed review of the five anti-abuse ATAD Law measures, analysing their interaction with existing rules and highlighting grey areas that quickly need clarification.
J.-L. Fisch, A. Budzin-Dang
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Critical Review of the ATAD Implementation: Implementation of the EU ATAD in Spain: Outstanding Issues of a Partial Transposion

Intertax, 2021
The purpose of this work is to critically analyse the transposition of the Anti-tax Avoidance Directive (ATAD) (1 and 2) into the Spanish tax system. To do so, a distinction is made between the rules that are transposed (exit taxation, controlled foreign companies (CFCs) and hybrid mismatches) and those that are not (limitation on interest deductions ...
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Critical Review Of The Atad Implementation: Addressing Base Erosion and Profit Shifting: The Implementation of the ATAD in Germany

Intertax, 2022
Germany has been an active supporter of the Base Erosion and Profit Shifting (BEPS) Project from its initiation and has also whole-heartedly supported the implementation of core BEPS recommendations in Europe through the anti-tax avoidance directive (ATAD). However, the subsequent domestic implementation process took longer than expected.
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The transposition of the ATAD into the Greek tax law

2020
The study focuses on the transposition of the “ATAD” into the Greek tax law, following the enactment of L.4607/2019, applicable for income and expenses derived from tax years as starting on 1 January 2019 and onwards. The analysis will indicate how the ATAD anti-abuse provisions were incorporated in the Greek tax legislation and how the new rules are ...
Savvaidou, Katerina, Athanasaki, Vasiliki   +1 more
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Transposition of ATAD GAAR in Belgium

2020
In 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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The ATAD's GAAR: A Pandora's Box?

SSRN Electronic Journal, 2017
textabstractThis paper elaborates on the provision on tax abuse in the EU’s Anti Tax Avoidance Directive (‘ATAD’): the general anti-abuse rule (‘GAAR’). The GAAR allows EU Member States to disregard for company tax purposes any non-genuine arrangements that have been put in place to defeat the object or purpose of applicable tax legislation with a view
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The ATAD and the CCTB

2020
This short chapter analyses the relationship between the interest limitation rules laid down in the Anti-Tax Avoidance Directive (ATAD) and the Proposed Directive on a Common Corporate Tax Base (CCTB). Both are substantially congruent with very few differences in their content. Nevertheless, there are several aspects of the relationship between the two
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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), 2002
The 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, J. Thomas, M. Cohen, V. Sylvester, R. Rogers, D. Morgan   +5 more
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