ATAD II – Planned Implementation in Germany Leads to Confusion and Significant Consequences for the Fund Industry
ATAD II – Planned Implementation in Germany Leads to Confusion and Significant Consequences for the Fund Industry On 10 December 2019, the German Federal Ministry of Finance (“BMF”) adopted a draft law on the implementation of the Anti-Tax Avoidance Directive of 12 July 2016 (“ATAD I”) and its successor of May 29 2017 (“ATAD II”)[1] …