Aktuelle Änderungen im deutschen internationalen Steuerrecht

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The item Aktuelle Änderungen im deutschen internationalen Steuerrecht represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: Deals with the changes to the German international tax law by the "Tax Privilege Reduction Law" and the additional changes proposed by the "Tax Privilege Reduction Law (basket II)". Changes were made to the provisions governing the foreign tax credit, with respect to transfer pricing documentation requirements and to the CFC-legislation under the Foreign Tax Relations law. The proposals inter alia affect the German thin capitalization provisions and the exemption for intercorporate dividend distributions

Work

Summary: Deals with the changes to the German international tax law by the "Tax Privilege Reduction Law" and the additional changes proposed by the "Tax Privilege Reduction Law (basket II)". Changes were made to the provisions governing the foreign tax credit, with respect to transfer pricing documentation requirements and to the CFC-legislation under the Foreign Tax Relations law. The proposals inter alia affect the German thin capitalization provisions and the exemption for intercorporate dividend distributions