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Suchergebnisse für: `cfc-taxation` (2 gefunden)

  1. 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 Pronouncements
    Schlagwörter: CFC taxation, motive test
  2. 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: Legislation
    Schlagwörter: ATAD, International Tax
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