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Der persönliche Anwendungsbereich der strukturierten Gestaltung nach § 14 Abs 5 KStG
The Personal Scope of Structured Arrangements According to Section 14 Austrian Corporate Income Tax Act
Within the framework of the special provisions for hybrid mismatches under ATAD II, the 2020 tax reform transposed the structured arrangement into Austrian national law. This includes a regulation for tax discrepancies between non-associated companies and provides for a neutralization of this tax discrepancy. First of all, the question arises as to whether a tax discrepancy within the meaning of section 14 Austrian Corporate Income Tax Act (CITA) exists. Regarding the personal scope of application, the new special provision differentiates between a hybrid structure for affiliated companies in accordance with section 14 para 4 CITA and a structured arrangement without an affiliation with an additional active element in the sense of section 14 para 5 CITA. This raises the question of how the provision concerning structured arrangements is to be interpreted. Does a differentiation into active and passive structured arrangements lead to an additional scope for interpretation?
I. Grundlagen der neuen Sondervorschrift für hybride Gestaltungen
Mit dem Steuerreformgesetz 2020 wird in Österreich eine Sondervorschrift für hybride Gestaltungen in einem neuen § 14 KStG eingeführt. Damit wird die unionsre...