The Resource The ATAD and its effect on German tax law
The ATAD and its effect on German tax law
Resource Information
The item The ATAD and its effect on German tax law 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 The ATAD and its effect on German tax law 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
- Following the agreement of the European Council on the Anti-Tax Avoidance Directive (ATAD) on July 12 2016, EU member states are required to implement certain anti-tax avoidance provisions into their domestic laws by 31 December 2018 and have them apply as from 1 January 2019 (except for the exit tax rules). The article deals with the implementation of the ATAD in Germany
- Language
- eng
- Label
- The ATAD and its effect on German tax law
- Title
- The ATAD and its effect on German tax law
- Language
- eng
- Summary
- Following the agreement of the European Council on the Anti-Tax Avoidance Directive (ATAD) on July 12 2016, EU member states are required to implement certain anti-tax avoidance provisions into their domestic laws by 31 December 2018 and have them apply as from 1 January 2019 (except for the exit tax rules). The article deals with the implementation of the ATAD in Germany
- Citation source
- In: International tax review. - London. - Vol. 27 (2016-2017), no. 10 (December/January 2017) ; p. 62-64
- http://library.link/vocab/creatorName
-
- Linn, A
- Braun, T
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ATAD
- interest deduction
- exit tax
- GAAR
- CFC
- hybrid mismatch
- switchover clause
- expenses
- capital gains
- Label
- The ATAD and its effect on German tax law
- Label
- The ATAD and its effect on German tax law
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<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/The-ATAD-and-its-effect-on-German-tax/JC_IH_5TZHk/" 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/The-ATAD-and-its-effect-on-German-tax/JC_IH_5TZHk/">The ATAD and its effect on German tax law</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>
