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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
Publication

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