The Resource Paradigmenwechsel beim hinzurechnungssteuerlichen Substanztest

Paradigmenwechsel beim hinzurechnungssteuerlichen Substanztest

Label
Paradigmenwechsel beim hinzurechnungssteuerlichen Substanztest
Title
Paradigmenwechsel beim hinzurechnungssteuerlichen Substanztest
Creator
Subject
Language
eng
Summary
According to the author the completely redesigned substance test in the context of the ATAD Implementation Act (ATADUmsG) goes far beyond the requirements of secondary law. In the reality of taxation, different categories of substance tests lead to competition problems in the context of CFC taxation. Unresolved problem areas complicate the practical application of the substance test. Cases that were previously considered to have substance by the Supreme Court would no longer have the necessary substance according to the criteria of the new regulation
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 31 (2022), no. 14 ; p. 481-488
http://library.link/vocab/creatorName
Kraft, G
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ATAD
  • CFC
  • substance requirements
  • licensing
  • ECJ case law
  • case law
Label
Paradigmenwechsel beim hinzurechnungssteuerlichen Substanztest
Instantiates
Publication
Label
Paradigmenwechsel beim hinzurechnungssteuerlichen Substanztest
Publication

Library Locations

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