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§ 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD
Section 14 Austrian Corporate Income Tax Act, Permanent Establishments, and Subject-to-Tax Clauses Under Pillar Two of the OECD
The Tax Reform Act 2020 implements provisions on hybrid mismatches under section 14 Austrian Corporate Income Tax Act (CITA) as part of the EU Anti-Tax Avoidance Package (ATAD I and II). The main objective of section 14 CITA is to set further measures to avoid tax-abusive structures. However, a number of questions regarding its legal and practical application remain unanswered and unclear. Alexandra Dolezel and Christina Höchtl critically analyze the new provisions – their main focus being on permanent establishments – and discuss any issues arising from section 14 CITA, in particular regarding its application and its relation to treaty law. Further, they review its qualification as subject-to-tax clause and give an outlook to the envisaged introduction of subject-to-tax clauses under the so-called Global Anti-Base Erosion Proposal (“GloBE Proposal”) – Pillar Two of the OECD as of November 8th, 2019.
I. Übersicht
Mit dem Steuerreformgesetz 2020 (StRefG 2020) erfolgt die Aufnahme von Bestimmungen für hybride Gestaltungen in das KStG. Der geplant mit in Kraft tretende neue § 14 KStG soll der Umsetzung von weiteren Vorschriften zur Bekämpfung von Steuervermeidungspraktiken dienen. Diese Maßnahmen si...