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- Title
Noch eine Anti-Steuer-Missbrauchs-Richtlinie?
- Authors
Herbst, Christian; Schuhmann, Sophia; Heckerodt, David
- Abstract
The European Commission has published a draft directive to combat mailbox companies. The directive aims to combat the abusive use of low-substance companies in the EU. Companies must fulfill additional reporting and evidentiary obligations and indicate indicators for their minimum substance. The directive mainly affects capital companies based in the EU and is expected to be adopted this year. However, there are still uncertainties regarding the impact on existing German tax regulations.
- Subjects
EUROPEAN Commission; TAX laws; MAILBOXES
- Publication
Die Unternehmensbesteuerung (Ubg), 2022, Vol 15, Issue 8, p402
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2022-150804