Germany considers new rules on hybrid financing, intra-group transfers, capital gains exemption

November 6, 2014 Europe, Germany

The Finance Committee of the German Bundesrat on October 24 proposed tax amendments that would limit cross-border hybrid financing arrangements, amend the rules for intra-group transfers, and revise the rules for the participation exemption for capital gains on portfolio shareholding, notes KPMG in a November 4 report. For discussion, see KPMG.

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