Frey, Johannes
Unpacking the German MOF's final anti-hybrid decree for U.S. MNEs / by Johannes Frey and Florian Schmid
In this article, Frey and Schmid analyze and provide examples to illustrate the German Ministry of Finance’s recently published decree interpreting German anti-hybrid rules.
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
EVASION FISCAL
EMPRESAS MULTINACIONALES
ALEMANIA
ESTADOS UNIDOS
Schmid, Florian
Tax Notes International 1048-3306 v. 117, n. 2, January 13 2025, p. 225-229
Unpacking the German MOF's final anti-hybrid decree for U.S. MNEs / by Johannes Frey and Florian Schmid
In this article, Frey and Schmid analyze and provide examples to illustrate the German Ministry of Finance’s recently published decree interpreting German anti-hybrid rules.
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
EVASION FISCAL
EMPRESAS MULTINACIONALES
ALEMANIA
ESTADOS UNIDOS
Schmid, Florian
Tax Notes International 1048-3306 v. 117, n. 2, January 13 2025, p. 225-229