Tag Archives: interest limitation rule

European Commission obliges Austria to implement the ATAD interest limitation rule by 31 December 2018

The European Commission does not allow Austria to postpone the implementation of the ATAD interest limitation rule into national law until 1 January 2024. Hence, it has to be implemented into Austrian law by 31 December 2018, as the existing Austrian interest limitation rules do not qualify as comparable measures to the ATAD interest limitation rule – contrary to the assumption of the Austrian Ministry of Finance. Continue reading European Commission obliges Austria to implement the ATAD interest limitation rule by 31 December 2018