Autor: Christoph Schlager

Die Hinzurechnungsbesteuerung im Jahressteuergesetz 2018 im Überblick

SchlagerSWI 2018, 362

With the Annual Tax Act 2018, core elements of the ATAD are implemented. Most importantly, a CFC regime is established, causing amendments also to the existing switch-over regulations. Christoph Schlager gives an overview of the most important features of the new regime and draws attention to a range of technical questions, most of which will be answered by a legal directive.