Unpacking the German MOF's final anti-hybrid decree for U.S. MNEs by Johannes Frey and Florian Schmid
By: Frey, Johannes
.
Contributor(s): Schmid, Florian.
Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | SEGUNDO PILAR (OCDE) | EVASION FISCAL | EMPRESAS MULTINACIONALES | ALEMANIA | ESTADOS UNIDOS
In:
Tax Notes International v. 117, n. 2, January 13 2025, p. 225-229Summary: 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.
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| OP 138-Bis/2025/117/1-4 The two-pillar solution | OP 138-Bis/2025/117/2 Tax Notes International | OP 138-Bis/2025/117/2-1 A fresh start | OP 138-Bis/2025/117/2-2 Unpacking the German MOF's final anti-hybrid decree for U.S. MNEs | OP 138-Bis/2025/117/2-3 Group financing transactions | OP 138-Bis/2025/117/2-4 South Africa, the G20, and taxation | OP 138-Bis/2025/117/2-5 Are individual new residents’ regimes tax erosive or base shifting? |
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.
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