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  • Search: subject:"ATAD"
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Year of publication
Subject
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ATAD 7 EU countries 3 EU-Staaten 3 Anti-Tax Avoidance Directive 2 BEPS 2 Bemessungsgrundlage 2 Brexit 2 Corporate income tax 2 Cross-Border Mergers 2 Deutschland 2 EU tax law 2 EU-Steuerrecht 2 EU-Unternehmensbesteuerung 2 European corporate taxation 2 Europäische Union 2 Exit Taxation 2 GKB 2 Gemeinsame Körperschaftsteuerbemessungsgrundlage 2 Germany 2 Interest Limitation Rule 2 Internationale Wirtschaftspolitik 2 Körperschaftsteuer 2 Steuererhebungsverfahren 2 Steuerharmonisierung 2 Steuervermeidung 2 Tax avoidance 2 Taxation procedure 2 Theorie 2 Theory 2 Thin Capitalisation Rule 2 Auslandsinvestition 1 BEPS Action 3 1 Czech Republic 1 Foreign investment 1 Fusion 1 Hinzurechnungsbesteuerung 1 Hybride Finanzinstrumente 1 Interest rate 1 International 1 Liquidation 1
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Online availability
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Free 7 CC license 2
Type of publication
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Article 5 Book / Working Paper 2
Type of publication (narrower categories)
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Article in journal 3 Aufsatz in Zeitschrift 3 Article 2 Conference proceedings 2 Konferenzschrift 2
Language
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English 4 German 3
Author
All
Budínská, Sára 2 Dobratz, Lars 2 Haas, Wolfang 2 Haas, Wolfgang 2 Hey, Johanna 2 Nayin, Timur 2 Pivoňková, Aneta 2 Rödder, Thomas 2 Schöb, Ronnie 2 Skálová, Jana 2 Spengel, Christoph 2 Tepperová, Jana 2 Wartenberg, Ludolf-Georg von 2 Kollruss, Thomas 1
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Institution
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Institut Finanzen und Steuern 2 ifst-Jahrestagung <2017, Berlin> 2
Published in...
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Institut Finanzen und Steuern : ifst 2 DANUBE: Law, Economics and Social Issues Review 1 Danube : law and economics review 1 European Financial and Accounting Journal 1 European financial and accounting journal : EFAJ 1 List Forum für Wirtschafts- und Finanzpolitik 1
Source
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ECONIS (ZBW) 5 EconStor 2
Showing 1 - 7 of 7
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Eigenkapitalähnliche Genussrechte und Effektivität der neuen deutschen Hinzurechnungsbesteuerung : Fallstudienanalyse und Folgerungen
Kollruss, Thomas - In: List Forum für Wirtschafts- und Finanzpolitik 50 (2024) 4, pp. 405-425
Persistent link: https://www.econbiz.de/10015191053
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Exit taxation in relation to cross-border mergers
Budínská, Sára; Skálová, Jana - In: European financial and accounting journal : EFAJ 19 (2024) 1, pp. 39-62
The article looks at exit taxation within the European Union, including how it affects cross-border mergers. It starts with an explanation of the concept of exit tax, followed by an analysis of the current legislation and an analysis of the case law of the European Court of Justice. The article...
Persistent link: https://www.econbiz.de/10015359314
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Cover Image
Exit taxation in relation to cross-border mergers
Budínská, Sára; Skálová, Jana - In: European Financial and Accounting Journal 19 (2024) 1, pp. 39-62
The article looks at exit taxation within the European Union, including how it affects cross-border mergers. It starts with an explanation of the concept of exit tax, followed by an analysis of the current legislation and an analysis of the case law of the European Court of Justice. The article...
Persistent link: https://www.econbiz.de/10015374393
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Interest limitation rule under ATAD: Case of the Czech Republi
Pivoňková, Aneta; Tepperová, Jana - In: DANUBE: Law, Economics and Social Issues Review 12 (2021) 2, pp. 121-134
The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a … implementation of ATAD, companies need to test not only the thin capitalisation rule but also the new interest limitation rule … according to ATAD. This paper aims to review the impact of the new interest limitation rule on the 200 largest Czech companies …
Persistent link: https://www.econbiz.de/10012622683
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Interest limitation rule under ATAD : case of the Czech Republi
Pivoňková, Aneta; Tepperová, Jana - In: Danube : law and economics review 12 (2021) 2, pp. 121-134
The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a … implementation of ATAD, companies need to test not only the thin capitalisation rule but also the new interest limitation rule … according to ATAD. This paper aims to review the impact of the new interest limitation rule on the 200 largest Czech companies …
Persistent link: https://www.econbiz.de/10012619718
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Entwicklungslinien und Zukunft des deutsch-europäischen Steuerrechts : Brexit - Auswirkungen auf Europa : Tagungsband zur ifst-Jahrestagung am 26. Juni 2017
Dobratz, Lars (contributor); Haas, Wolfang (contributor);  … - ifst-Jahrestagung <2017, Berlin>; Institut Finanzen und … - 2017
Persistent link: https://www.econbiz.de/10011736172
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Entwicklungslinien und Zukunft des deutsch-europäischen Steuerrechts : Brexit - Auswirkungen auf Europa : Tagungsband zur ifst-Jahrestagung am 26. Juni 2017
Dobratz, Lars (contributor); Haas, Wolfang (contributor);  … - ifst-Jahrestagung <2017, Berlin>; Institut Finanzen und … - 2017
Persistent link: https://www.econbiz.de/10015203166
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