The Resource Das neue Beherrschungskonzept in der Hinzurechnungsbesteuerung nach dem ATADUmsG (RefE)

Das neue Beherrschungskonzept in der Hinzurechnungsbesteuerung nach dem ATADUmsG (RefE)

Label
Das neue Beherrschungskonzept in der Hinzurechnungsbesteuerung nach dem ATADUmsG (RefE)
Title
Das neue Beherrschungskonzept in der Hinzurechnungsbesteuerung nach dem ATADUmsG (RefE)
Creator
Subject
Language
eng
Summary
Council Directive (EU) 2016/1164 of 12 July 2016 laying down measures to counter tax avoidance practices having a direct impact on the functioning of the internal market (ATAD) established a mandatory minimum standard for add-on taxation (ACT) for all Member States. As a result of the ATAD, Germany will also have to make isolated adjustments. In particular, the control criterion in Section 7 AStG is to be fundamentally amended in order to meet the ATAD's participation requirement. With the introduction of the shareholder-related control requirement in line with the Directive and the associated consideration of related parties, a number of unresolved points and doubtful issues are already apparent which should, if possible, be addressed in the further legislative procedure. In the following article, the authors present some of these open questions and initial proposals for solutions
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 29 (2020), no. 16 ; p. 615-622
http://library.link/vocab/creatorName
  • Kortendick, A
  • Ekinci, O
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • ATAD
  • tax avoidance
Label
Das neue Beherrschungskonzept in der Hinzurechnungsbesteuerung nach dem ATADUmsG (RefE)
Instantiates
Publication
Label
Das neue Beherrschungskonzept in der Hinzurechnungsbesteuerung nach dem ATADUmsG (RefE)
Publication

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