The Resource Germany broadens intragroup exception to change of control rule

Germany broadens intragroup exception to change of control rule

Label
Germany broadens intragroup exception to change of control rule
Title
Germany broadens intragroup exception to change of control rule
Creator
Subject
Language
eng
Summary
This article reviews Germany's recently amended change of control rule and explains the effects of the new, broader exception for intragroup transfers. The law now contains two additional exceptions that protect transfers between parents and their subsidiaries from the change of control rule. The new rule entered into force 1 January 2016, with retroactive effect from 1 January 2010
Citation source
In: Tax notes international. - Falls Church. - Vol. 81 (2016),
http://library.link/vocab/creatorName
  • Dorfmüller, P
  • Meyer, M. (Maximilian)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • control
  • exemption
Label
Germany broadens intragroup exception to change of control rule
Instantiates
Publication
Label
Germany broadens intragroup exception to change of control rule
Publication

Library Locations

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      52.3736660 4.9336932
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