Economic allocation for securities transactions

Topic area:
Status: 27.07.2021 |
Archived
Key words:
Tax
Initiative
Official name
Wirtschaftliche Zurechnung bei Wertpapiergeschäften;Anwendung der Grundsätze des BFH-Urteils vom 18. August 2015 - I R 88/13 -
Type
Other
Level 3 / Other
Initiator
German government
Submitted
11.10.2016
Doc. code
2016/1026048
Summary
Status
Status

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Current version
Final version
11.10.2016
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
–
Level 2
–
Level 3 / Other
Revision of the economic allocation for securities transactions (binding, DE)

Source: German government, 2016/1026048, 2016