Umsetzung der Anti-Steuervermeidungsrichtlinie und Vollzug der Hinzurechnungsbesteuerung

This procedure is a parliamentary inquiry regarding how Germany is implementing the EU Anti-Tax Avoidance Directive (ATAD). It focuses on the enforcement of controlled foreign company (CFC) rules, which are designed to prevent companies from shifting profits to low-tax jurisdictions to avoid paying taxes. This affects multinational corporations and companies with foreign subsidiaries. The goal is to ensure fair tax competition and prevent corporate tax evasion across the EU.