The Resource The ATAD and its effect on German tax law

The ATAD and its effect on German tax law

Label
The ATAD and its effect on German tax law
Title
The ATAD and its effect on German tax law
Creator
Subject
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
Instantiates
Publication
Label
The ATAD and its effect on German tax law
Publication

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