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German Investment Tax Act vs. German Foreign Tax Act

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Precedence of the German Investment Tax Act Over the German Foreign Tax Act Under the ATAD Implementation Act Background On 25 June 2021, the German Federal Council (Bundesrat) approved the Act on the Implementation of the Anti-Tax Avoidance Directive, which had already been published in the Federal Law Gazette (Bundesgesetzblatt) on 30 June 2021. The …

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Adoption of the Delegated Act Supplementing Article 8 of the Taxonomy Regulation

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EC: Supplementing Article 8 of the Taxonomy Regulation On 6 July 2021, the European Commission adopted the Delegated Act (the “DA”) supplementing Article 8 of the Taxonomy Regulation for review by the European Parliament and Council. The Delegated Act provides for specific details on the content and presentation of information that both financial and non-financial undertakings are …

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Access to and use of this website is subject to the following terms (“Terms of Use”). By accessing the website, visitors accept the Terms of Use in force at the time of their visit. AIQUNITED reserves the right to modify the Terms of Use at its sole discretion and without prior notice. Visitors are responsible for consulting the Terms of Use in force at the time of use of the website.

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