Publication
Act Combating Tax Avoidance and Unfair Tax Competition
20 August 2024
With the Combating Tax Havens Act (Steueroasen-Abwehrgesetz, “StAbwG”) which came into force in 2021, the legislator of the Federal Republic of Germany is pursuing the goal of curbing tax avoidance and aggressive tax planning through business relationships in so-called non-cooperative tax jurisdictions.