Reform of the German Controlled Foreign Company Rules

Journal
Eckl, P.; Schill, F.
Germany
European Taxation 2020 (Volume 60), No. 6
PriceUSD 45

This article provides an overview of the reform of the German controlled foreign company rules, which, inter alia, is aimed at implementing the CFC regime of the EU Anti-Tax Avoidance Directive (2016/1164).