OrbitaxGerman Bundestag Approves Draft Act Implementing ATAD Measures for Hybrid Mismatches, CFCs, and Exit Taxation
|Proposed Changes|Germany
On 21 May 2021, the German Bundestag (lower house of parliament) approved the draft Act (Bill) implementing measures of the EU Anti-Tax Avoidance Directive (ATAD), including measures regarding hybrid mismatches, CFC rules, and exit taxation. The measures of the draft, including some changes in the approved version, are summarized as follows.
Hybrid mismatch prevention
The rules to eliminate …
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