Most company groups rely on shareholder and / or intragroup loans in order to manage the liquidity requirements within the group and easily transfer cash from one entity to another as and when needed. While discussions about...more
The German Federal Ministry of Finance has published a draft law for the implementation of the EU Anti-Tax Avoidance Directive (ATAD Implementation Act) on 10 December 2019. This draft includes inter alia a new section 1a...more