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Substance in international tax law and ATAD III: Task of the draft directive

Original: “Substanz im internationalen Steuerrecht und ATAD III: Aufgabe des Richtlinienentwurfs”

Substance requirements for foreign companies are one of the central issues in international tax law. The article places the now (for the time being) abandoned ATAD III draft directive in the system of existing substance requirements and provides an outlook on the extent to which the aspects contained therein could possibly be incorporated into existing regulatory regimes (such as DAC 6) in the future.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, July 8, 2025
Authors: Jannis Lührs, Dr. Jan Winkler
Services
  • Tax
    • Tax Planning / Structuring
    • Transaction Tax Law
    • Corporate Tax Law
    • International Tax Law
    • Holding Structures