The Resource Die Umsetzung des OECD BEPS-Projektes in Deutschland

Die Umsetzung des OECD BEPS-Projektes in Deutschland

Label
Die Umsetzung des OECD BEPS-Projektes in Deutschland
Title
Die Umsetzung des OECD BEPS-Projektes in Deutschland
Creator
Subject
Language
eng
Summary
The implementaiton of the OECD base erosion and profit shifting (BEPS) Project in germany. The German legislature first comprehensively addressed the OECD's and EU's efforts against BEPS in December 2016 through the Anti-BEPS Implementation Act. In this act, the German regulations on transfer pricing documentation underwent a major revision. Country-by-country reporting in accordance with OECD BEPS Action 13 was also implemented into German tax law. Several other BEPS Actions have since been addressed in individual acts, including a license barrier rule in the German Income Tax Act. Apart from these measures, German tax law already contained a number of regulations, such as the interest barrier rule, that served as models for the OECD's own anti-BEPS concepts. As key aspects of the OECD BEPS project have already been implemented into German law, only minor developments may be expected for the future
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 86 (2017), no. 4 ; 179-194
http://library.link/vocab/creatorName
Ditz, X
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • transfer pricing
  • documentation requirements
  • CbCR
  • exchange of information
  • advance tax ruling
  • interest deduction
  • double non-taxation
  • subject to tax
Label
Die Umsetzung des OECD BEPS-Projektes in Deutschland
Instantiates
Publication
Label
Die Umsetzung des OECD BEPS-Projektes in Deutschland
Publication

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