European Taxation: Is Germany’s Latest Amendment to Its Anti-Treaty/Directive Shopping Rules Fully Compliant with EU Law?
B.T. Daba, T. Engers & G.J. Hop
01 Sep. '21 1 min. Gert-Jan Hop
In this article, the authors address the purpose and scope of section 50d(3) of the German Income Tax Act (the anti-treaty/directive shopping rules), the status of the current and previous versions of section 50d(3) and the impact of various ECJ and German court decisions. They then provide a comprehensive analysis of the revised version, which entered into force on 9 June 2021. Finally, the authors reflect on the implications of the revised section 50d(3) on holding companies.
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