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Anti-Tax Avoidance Directive (interest limitation rule, exit taxation, the general anti-abuse rule and the CFC rules)

Activity: Talk or presentationScience to professionals/public

Period17 Jul 2025
Held atInstitute for Austrian and International Tax Law

Keywords

  • ATAD
  • ATAD2
  • Anti-Tax Avoidance Directive
  • EU
  • Aggressive Tax Planning
  • Abuse
  • Interest Limitation Rules
  • Exit Taxation
  • CFC Rules
  • Anti-hybrid rules
  • Hybrid mismatches
  • GAAR
  • SAAR
  • Tax Avoidance