Investor Presentaiton
ATAD-Implementation Bill 反避税指令 (ATAD)实施法案
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ATAD = EU Anti Tax Avoidance Directive (Council Directive (EU) 2016/1164 of 12 July 2016; Council Directive (EU) 2017/952 of 29 May 2017
amending Directive (EU) 2016/1164).
The ATAD rules had to be implemented into domestic law by 31 December 2018 and 31 December 2019.
Measures of the ATAD include controlled foreign company rules (CFC), hybrid-mismatch rules, exit taxation rules, interest limitation and
general anti-abuse rules.
The ATAD-Implementation Draft Bill forsees also changes to the German Transfer Pricing Rules.
So far no political consensus was reached to push this Bill forward.
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10 December 2019
Issue of first draft of the ATAD-
Implementation Bill
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24 March 2020
Issue of the second draft of
the ATAD-Implementation
Bill
17 November 2020
Leaking of unofficial revision
of the ATAD-Implementation
Bill
Today
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Still not in the legislative process
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