December 2020

New book / editorship

Together with Sebastian Bergmann, Philipp Stanek and Erik Pinetz, Lars Gläser issued a comprehensive commentary on the Austrian implementation of the Controlled Foreign Company (CFC) rules provided by Art 7 and 8 Anti-Tax-Avoidance-Directive (ATAD) as well as their interaction with the amended Austrian switch-over provision. Lars contributed the commentaries on § 10a (2) KStG regarding the definition of “Passive Income” (together with Sebastian Bergmann), § 10a (6) KStG regarding the treatment of “Double Resident Companies and Permanent Establishments” (together with Katharina Kubik), § 10a (7) KStG providing a comprehensive commentary on the new “Switch-Over” provision, § 10a (8) KStG on the exemption for “Finance Companies” (together with Sebastian Bergmann) and § 10a (9) KStG on the “Avoidance of Double Taxation”.