000			01413nab a2200241 c 4500
999			_c146648 _d146648
003			ES-MaIEF
005			20221028130858.0
007			ta
008			221028t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970144 _aFehling, Daniel
245		0	_aAddressing base erosion and profit shifting _bthe implementation of the ATAD in Germany _c Daniel Fehling
500			_aResumen.
520			_aGermany 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.
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aELUSION FISCAL _943410
650		4	_aPREVENCIÓN _954712
650		4	_aATAD _967421
650		4	_aAPLICACION _927355
650		4	_aALEMANIA _925193
773	0		_9168245 _oOP 2141/2022/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 10, October 2022, p. 721-729
942			_cART