What does this research mean for the field?

The reform of the German controlled foreign company rules is primarily structured to implement the CFC regime requirements mandated by the EU Anti-Tax Avoidance Directive (2016/1164). Novelty: ClaimNovelty.SYNTHESIS. Consensus alignment: ConsensusAlignment.NEUTRAL.

May 14, 2020

Reform of the German Controlled Foreign Company Rules

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Abstract

This article provides an overview of the reform of the German controlled foreign company rules, which, inter alia, is aimed at implementing the CFC regime of the EU Anti-Tax Avoidance Directive (2016/1164).

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Eckl et al. (Thu,) studied this question.

synapsesocial.com/papers/6a0723e785d51e7cc75840f6 https://doi.org/https://doi.org/10.59403/erqhmk