Die Verstrickungsbesteuerung im ATADUmsG : eine rechtliche und ökonomische Analyse
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The work Die Verstrickungsbesteuerung im ATADUmsG : eine rechtliche und ökonomische Analyse represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Die Verstrickungsbesteuerung im ATADUmsG : eine rechtliche und ökonomische Analyse
Resource Information
The work Die Verstrickungsbesteuerung im ATADUmsG : eine rechtliche und ökonomische Analyse represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Die Verstrickungsbesteuerung im ATADUmsG : eine rechtliche und ökonomische Analyse
- Language
- eng
- Summary
- In the Federal Government Act on the Implementation of the Anti-Tax Avoidance Directive (ATADUmsG), an optional entanglement taxation in business assets - also referred to as Welcome Tax - was codified. Accordingly, the taxpayer is free to choose whether to step up in the case of tax entanglements and thus use the additional depreciation potential, but trigger the welcome tax at the same time, or whether to avoid entanglement taxation in Germany by waiving the value linkage. This article analyses the scope of application of the entanglement taxation for the different scenarios and their tax consequences from a legal and economic perspective in order to derive recommendations for action for the taxpayer from the results. It is based on the legal status of 5.5.2021, which has not been subject to any material changes in the further legislative proces
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 30 (2021), no. 16 ; p. 605-614
- Geographic coverage
-
- Europe
- International
- Language note
- German
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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/resource/64-jwf41eZY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/64-jwf41eZY/">Die Verstrickungsbesteuerung im ATADUmsG : eine rechtliche und ökonomische Analyse</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
