Legal Uncertainty in the Application of the German CFC Rules

Journal
Author
Weber, S.; Weiss, M.
Country
Germany
Published Date
Issue
Bulletin for International Taxation 2016 (Volume 70), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors describe the currently uncertain legal situation regarding the tax treatment of controlled foreign companies (CFCs) under German tax law. The authors focus on recent developments in the German tax treatment of CFCs and highlight consequences for investors in Germany.