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ATAD — Article 3

The article's text

Article 3 Minimum level of protection This Directive shall not preclude the application of domestic or agreement-based provisions aimed at safeguarding a higher level of protection for domestic corporate tax bases. CHAPTER II MEASURES AGAINST TAX AVOIDANCE

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
other
1
business association
WhoCountryWhat they wrote
Federation of German Industries e.V.DE9 of 14 reporting obligation can frequently not be gathered if only a minority interest is held. ➢ Even though rationale (12) and Article 3 ATAD I Directive allegedly allow for the implementation of a higher level of protection by for instance lowering the con ↗
BundessteuerberaterkammerDEeren überschießender Umsetzung in dieser Form es grundsätzlich nicht bedurft hätte. Lösungsvorschlag Das Mindestschutzniveau gem. Art. 3 der ATAD sollte überdacht werden. Insbesondere soll- ten abschließende Regelungen bzw. genau definierte Öffnungsklauseln in ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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