Germany's Growth Opportunities Act 2024 brings carrots and sticks Sven-Eric Bärsch, Jan-Hendrik Hillers
By: Bärsch, Sven Eric
.
Contributor(s): Hillers, Jan-Hendrik.
Material type: 
ArticlePublisher: 2024Subject(s): EQUIDAD IMPOSITIVA | IMPUESTO DE SOCIEDADES | AUDITORIA FISCAL | ALEMANIA
In:
Tax Notes International v. 114, n. 7, May 13 2024; p. 1009-1021.Summary: Sven-Eric Bärsch and Jan-Hendrik Hillers are with Flick Gocke Schaumburg in Frankfurt am Main, Germany. In this article, Bärsch and Hillers explain provisions of Germany’s Growth Opportunities Act 2024, especially its goals of strengthening the German economy, increasing the economy’s competitiveness, and promoting tax fairness via international tax audit procedures and disguised antiavoidance measures, including new transfer pricing rules on German inbound financing, most of which will take effect in 2024.
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Sven-Eric Bärsch and Jan-Hendrik Hillers are with Flick Gocke Schaumburg in Frankfurt am Main, Germany. In this article, Bärsch and Hillers explain provisions of Germany’s Growth Opportunities Act 2024, especially its goals of strengthening the German economy, increasing the economy’s competitiveness, and promoting tax fairness via international tax audit procedures and disguised antiavoidance measures, including new transfer pricing rules on German inbound financing, most of which will take effect in 2024.
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