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).
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).