Scheffler, Wolfram; Herttrich, Manuela - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 96 (2016) 2, pp. 106-113
published draft directive of 28 January 2016 focuses on rules against tax avoidance practices. The original intention of the … CCCTB, the elimination of tax obstacles for cross-border business activities, had receded into the background. The Anti … conformity between the proposed rules and the existing German tax law regulations. …
