englischSection 4k EStG introduced rules to combat hybrid arrangements. Many important questions remain unanswered. Virginia Lepsien examines the questions of interpretation of § 4k EStG and critically questions whether the legislator has achieved its original goal with this legal norm. In doing so, [...]

englischAbout ten years ago, the OECD, together with the G20 countries, launched the BEPS project with the aim of adapting existing international tax structures to progressive globalisation. As a result or as part of this project, 139 countries have now participated in the development of an [...]