The Resource Germany's implementation of EU defensive tax measures against non-cooperative jurisdictions

Germany's implementation of EU defensive tax measures against non-cooperative jurisdictions

Label
Germany's implementation of EU defensive tax measures against non-cooperative jurisdictions
Title
Germany's implementation of EU defensive tax measures against non-cooperative jurisdictions
Creator
Subject
Language
eng
Summary
On 25 November 2019, the Council of the European Union published new guidance on defensive tax measures against non-cooperative jurisdictions listed on the EU tax haven blacklist. The legislative measures include: (i) non-deductibility of costs incurred in a listed jurisdiction, (ii) controlled foreign company rules, (iii) withholding tax measures and (iv) a participation exemption limitation on profit distributions. This article critically evaluates the implementation of these measures in Germany and provides a pan-European comparison
Citation source
In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 1 ; p. 13-21
http://library.link/vocab/creatorName
  • Ditz, X
  • Seibert, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax haven
  • anti-avoidance
  • non-deductible expense
  • CFC
  • withholding tax
  • participation exemption
  • blacklist
  • Code of Conduct
  • documentation requirements
Label
Germany's implementation of EU defensive tax measures against non-cooperative jurisdictions
Instantiates
Publication
Label
Germany's implementation of EU defensive tax measures against non-cooperative jurisdictions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...