OrbitaxGerman Federal Council Approves Defensive Measures for Non-Cooperative Jurisdictions, Treatment of Partnerships as Corporations, and ATAD Measures
|Approved Changes|Germany
On 25 June 2021, the German Federal Council (upper house of parliament - Bundesrat) approved several important tax laws, which are summarized as follows:
Law to Prevent Tax Avoidance and Unfair Tax Competition (the Tax Haven Defense Law)
The Law to Prevent Tax Avoidance and Unfair Tax Competition (the Tax Haven Defense Law) includes defensive measures designed to restrict individuals and c…
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