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German Anti-Treaty Shopping norms under review

KPMG in the media: Heiko Kubaile

Germany incorporates various misuse regulations in its national tax laws. One of them is the Anti-Treaty Shopping regulation. Heiko Kubaile and Florian Zepf explain why this regulation needs to be improved.

Heiko Kubaile

Partner, Head of German Tax & Legal Center

KPMG Switzerland


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