The Resource Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
Resource Information
The item Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Without the details of an obligation to notify according to Section 138d ff. Tax Act (AO) in mind, every tax consultant would probably assume that for hybrid arrangements as the epitome of aggressive tax planning, there is an obligation to notify cross-border tax arrangements according to these regulations. This initial assessment could, however, be called into question if it is taken into account that in future the introduction of Section 4k EStG-RefE (deduction of business expenses for tax mismatches) under the ATAD Implementation Act will largely neutralize the tax-privileged effects of hybrid arrangements. If, however, the advantage of the deductibility of payments no longer applies under Section 4k EStG-RefE, the question arises as to whether hybrid arrangements can then still be subject to a notification requirement for cross-border arrangements
- Language
- eng
- Label
- Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
- Title
- Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
- Language
- eng
- Summary
- Without the details of an obligation to notify according to Section 138d ff. Tax Act (AO) in mind, every tax consultant would probably assume that for hybrid arrangements as the epitome of aggressive tax planning, there is an obligation to notify cross-border tax arrangements according to these regulations. This initial assessment could, however, be called into question if it is taken into account that in future the introduction of Section 4k EStG-RefE (deduction of business expenses for tax mismatches) under the ATAD Implementation Act will largely neutralize the tax-privileged effects of hybrid arrangements. If, however, the advantage of the deductibility of payments no longer applies under Section 4k EStG-RefE, the question arises as to whether hybrid arrangements can then still be subject to a notification requirement for cross-border arrangements
- Citation source
- In: IWB. - Herne. - (2020), no. 18 ; p. 729-742
- http://library.link/vocab/creatorName
- Grotherr, S
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- hybrid mismatch
- reporting requirements
- tax planning
- aggressive tax planning
- ATAD
- Label
- Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
- Label
- Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Keine-Mitteilungspflicht-gem.-para.-138d-ff.-AO/Hp6JM5BU1sg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Keine-Mitteilungspflicht-gem.-para.-138d-ff.-AO/Hp6JM5BU1sg/">Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Keine-Mitteilungspflicht-gem.-para.-138d-ff.-AO/Hp6JM5BU1sg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Keine-Mitteilungspflicht-gem.-para.-138d-ff.-AO/Hp6JM5BU1sg/">Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
