17. Juni 2021 New decree by Federal Ministry of Finance extends motive tes ... On 17 March 2021, the German Federal Ministry of Finance (BMF) published a decree on the application of Section 8 (2) of the Foreign Tax Act (AStG) which stipulates the “motive test” taxpayers have to meet to escape controlled foreign company (CFC) taxation. Kategorien: Official PronouncementsSchlagwörter: CFC taxation, motive test
24. März 2021 Government draft for the implementation of the Anti-Tax Avoi ... On 24 March 2021, a government draft bill aiming to implement the Anti-Tax Avoidance Directive (ATAD) passed the cabinet (in the following referred to as “Draft”) after lengthy political efforts. Kategorien: LegislationSchlagwörter: ATAD, International Tax