Germany’s upper house of parliament approves draft bill which includes strict anti-hybrid proposal, rules easing intragroup restructurings

The German Bundesrat on November 7 approved a draft tax bill that contains a number of important proposals, including anti-hybrid and anti-double dip rules that are more strict than OECD recommendations, writes Deloitte. A welcome proposal would  broaden the intragroup restructuring exception for purposes of the change in ownership rules, the firm writes. For detailed discussion of the proposals, see, Deloitte.

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