BMF circular letter on the Foreign Tax Act with regard to income from intermediate companies

Topic area:
Status: 27.12.2024 |
Current
Key words:
Amendment, Tax
Initiative
Official name
Anwendung des § 8 Absatz 2 AStG in der bis zum 30. Juni 2021 geltenden Fassung; Änderung des BMF-Schreibens vom 17. März 2021 (BStBl I S. 342)
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2024/1022329
Summary
Status
Status

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Current version
Final version
20.12.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Foreign Tax Act (AStG) (binding, Main version, DE)
Level 2
–
Level 3 / Other
–

Source: German government, 2024/1022329, 2024