Austria plans to implement CFC rules for the first time to align with the EU’s Anti-Tax Avoidance Directive (ATAD) that enters into force on January 1 2019. But companies may have to swiftly dispose of their holding structures to avoid a higher tax burden.
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Josh reports on transfer pricing, BEPS, tax disputes and other direct tax matters for ITR’s online and print audience. He covers a range of tax issues in these areas and how companies are dealing with them, as well as the influence of politics on tax developments.