Der Substanztest bei ausländischen Kapitalgesellschaften nach der Reform der Hinzurechnungsbesteuerung
Eine kritische Analyse unter besonderer Berücksichtigung der europäischen Grundfreiheiten
Nomos, 1. Edition 2023, 235 Pages
The product is part of the series
Wirtschafts- und Steuerrecht
Description
It was only in June 2021 that the last remaining pieces of the ATAD were transposed into German tax law (German ATAD Implementation Act – “ATADUmsG”). An essential part of the German ATAD Implementation Act is the amendment of the national CFC rules. The reform of the national CFC rules involves changes in the substance-based carve-out. The study examines the compatibility of the revised German CFC legislation with EU fundamental freedoms.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-7560-0593-2 |
| Subtitle | Eine kritische Analyse unter besonderer Berücksichtigung der europäischen Grundfreiheiten |
| Publication Date | May 12, 2023 |
| Year of Publication | 2023 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 235 |
| Medium | Book |
| Product Type | Scientific literature |
Additional material
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