The German Federal Ministry of Finance has published a draft bill for a so-called “Tax Haven Defense Act”, which provides for the implementation of defense measures in regard to business relationships or shareholdings with reference to certain non-cooperative states.
The purpose of this draft bill is to implement into German law the conclusions of the Council of the European Union on Annex I of the EU list of non-cooperative countries and territories for tax purposes (so-called “black list”) as well as the measures negotiated and approved by the Council and the Code of Conduct Group (Business Taxation).
the Act shall apply to all taxes – including tax refunds – that are regulated by German Federal law or European Union law and administered by Federal or State tax authorities or municipalities. VAT (including import VAT), import and export duties and excise duties are explicitly excluded from the scope.
Source PwC
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