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Germany: Draft Tax Bill Would Tighten Substance Requirements for Foreign Holding Entities, Attack Double Non-Taxation, 14 July 2006 - Almanya
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A draft tax bill dated 10 July 2006 and published 11 July includes a number of anti-abuse measures that would significantly - and negatively - affect structures in Germany. The draft bill includes tightened substance requirements for foreign holding entities by amending the anti-treaty shopping rule in section 50d(3) of the German Income Tax Act, a treaty override provision, and restrictions on the participation exemption and deductions for tax-exempt income.
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Page Last Updated: July 17, 2006
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Source: Deloitte Touche Tohmatsu (English)
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©2012 Deloitte Türkiye.
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