Fehling, Daniel
Addressing base erosion and profit shifting the implementation of the ATAD in Germany / Daniel Fehling
Resumen.
Germany has been an active supporter of the Base Erosion and Profit Shifting (BEPS) Project from its initiation and has also supported the implementation of core BEPS recommendations in Europe through the anti-tax avoidance directive (ATAD). However, the subsequent domestic implementation process took longer than expected. It was only in June 2021 that the last remaining pieces of the ATAD were transposed into German tax law. This article explains Germany’s perspective on the ATAD more generally and describes which parts of domestic tax law have been amended in order to ensure conformity with the directive.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCIÓN
ATAD
APLICACION
ALEMANIA
Intertax 0165-2826 v. 50, n. 10, October 2022, p. 721-729
Addressing base erosion and profit shifting the implementation of the ATAD in Germany / Daniel Fehling
Resumen.
Germany has been an active supporter of the Base Erosion and Profit Shifting (BEPS) Project from its initiation and has also supported the implementation of core BEPS recommendations in Europe through the anti-tax avoidance directive (ATAD). However, the subsequent domestic implementation process took longer than expected. It was only in June 2021 that the last remaining pieces of the ATAD were transposed into German tax law. This article explains Germany’s perspective on the ATAD more generally and describes which parts of domestic tax law have been amended in order to ensure conformity with the directive.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCIÓN
ATAD
APLICACION
ALEMANIA
Intertax 0165-2826 v. 50, n. 10, October 2022, p. 721-729