EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen

Wolfram Scheffler () and Manuela Herttrich ()

Wirtschaftsdienst, 2016, vol. 96, issue 2, 106-113

Abstract: This article describes the most current developments in the progress of the European Union’s CCCTB project. The published draft directive of 28 January 2016 focuses on rules against tax avoidance practices. The original intention of the CCCTB, the elimination of tax obstacles for cross-border business activities, had receded into the background. The Anti-BEPS Directive lays down rules for the following areas: a general anti-abuse rule, limitations to the deductibility of interest, hybrid mismatch rules, a switch-over clause, controlled foreign company rules and exit taxation. There is a high degree of conformity between the proposed rules and the existing German tax law regulations. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2016

Keywords: H25; H26; K34 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1007/s10273-016-1934-z (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:wirtsc:v:96:y:2016:i:2:p:106-113

Ordering information: This journal article can be ordered from
http://www.springer. ... policy/journal/10273

DOI: 10.1007/s10273-016-1934-z

Access Statistics for this article

Wirtschaftsdienst is currently edited by Christian Breuer

More articles in Wirtschaftsdienst from Springer, ZBW - Leibniz Information Centre for Economics Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().