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PKF newsletter 01|2020

Transposition of the European Anti-Tax Avoidance Directive (ATAD) has been halted for the time being

On 10.12.2019, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft law for the proposed transposition of the Anti-Tax Avoidance Directive (ATAD Transposition Act). This provides for the transposition of the ATAD and the reform of German CFC rules. However, the adoption of the draft law by a resolution of the German cabinet, which was scheduled for 18.12.2019, has been postponed for the time being.

  • PKF newsletter 01|2020 Transposition of the European Anti-Tax Avoidance Directive (ATAD) has been halted for the time being

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