The Resource Die geplanten Anti-Hybrid-Regeln in Deutschland : der neue Paragr. 4k dEStG = The planned anti-hybrid rules in Germany : the new Section 4k German Income Tax Act

Die geplanten Anti-Hybrid-Regeln in Deutschland : der neue Paragr. 4k dEStG = The planned anti-hybrid rules in Germany : the new Section 4k German Income Tax Act

Label
Die geplanten Anti-Hybrid-Regeln in Deutschland : der neue Paragr. 4k dEStG = The planned anti-hybrid rules in Germany : the new Section 4k German Income Tax Act
Title
Die geplanten Anti-Hybrid-Regeln in Deutschland : der neue Paragr. 4k dEStG = The planned anti-hybrid rules in Germany : the new Section 4k German Income Tax Act
Creator
Subject
Language
eng
Summary
On 10 December 2019, the German Federal Ministry of Finance published a draft bill for a law to implement the requirements of the so-called Anti-Tax Avoidance Directive (ATAD). Essential components are the provisions combating the effects of hybrid mismatch arrangements (anti-hybrid rules), which are specified by ATAD II. Although several regulations in Germany already eliminate the effects resulting from hybrid mismatches, especially in outbound cases, there are in fact no corresponding rules that deny the tax deduction of expenses in inbound cases. For that reason, the new sec 4k German Income Tax Act needs to be introduced. The authors summarize the new provision and give some practical advice on a case-by-case basis
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 4 ; p. 189-198
http://library.link/vocab/creatorName
  • Kahlenberg, C
  • Rein, R
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • hybrid mismatch
  • ATAD 2
  • income tax law
Label
Die geplanten Anti-Hybrid-Regeln in Deutschland : der neue Paragr. 4k dEStG = The planned anti-hybrid rules in Germany : the new Section 4k German Income Tax Act
Instantiates
Publication
Label
Die geplanten Anti-Hybrid-Regeln in Deutschland : der neue Paragr. 4k dEStG = The planned anti-hybrid rules in Germany : the new Section 4k German Income Tax Act
Publication

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