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German Federal Cabinet Adopts Draft Act for Implementing ATAD Measures for Hybrid Mismatches, CFCs, and Exit Taxation

|Proposed Changes|Germany
Germany

The German Ministry of Finance has announced the adoption of a draft Act implementing measures of the EU Anti-Tax Avoidance Directive (ATAD) by the Federal Cabinet on 24 March 2020. This includes measures regarding hybrid mismatches, CFC rules, and exit taxation.

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