The European Union Anti-Tax Avoidance Directive (ATAD) contains several anti-abuse measures that all EU member states are required to implement against common forms of aggressive tax planning. During this webinar, which includes professionals from the United States and Germany, we’ll discuss major changes of German tax regulations that could affect the cross-border business of U.S. taxpayers.The discussion will include specifics regarding the implementation of ATAD 2 in EU member states, including Germany. Our experts will also discuss how the implementation rules will impact common structures and transactions used by U.S. businesses operating in Germany and how these could be altered to minimize negative consequences.
In addition, our experts will discuss intended changes to the definition of a permanent establishment and new tax disclosure requirements of cross-border arrangements.
Learning objectives:
- Learn to define the conceptual framework of ATAD 2 in the EU and Germany.
- Understand how the implementation of ATAD 2 will impact U.S. businesses operating in Germany.
- Explore and understand new tax disclosure requirements for cross-border arrangements.
- Develop strategies to alter structures or transactions to avoid negative impacts on U.S. businesses.
Moderator:
- Bill Henson, partner, international tax
Presenters:
- Steffen Ahrens, partner, FALK
- Marco Muth, senior manager, FALK
- Lisa Roelofs, senior manager, international tax
