


Außensteuergesetz. AStGZum Werk Durch das ATAD Umsetzungs gesetz wurde das AStG umfassend reformiert. Mit dem ATADUmsG wird die Anti Tax Avoidance Directive (ATAD) in nationales Recht umgesetzt. Der Kommentar zeigt die inhaltlichen Bezge der auensteuerrechtlichen Normen zu verwandten Rechtsnormen auf und hilft der Rechtsanwenderin und dem Rechtsanwender bei zahlreichen noch ungelsten Rechtsfragen. Wesentliche Teile der Reform sind: Reform der Hinzurechnungsbesteuerung nach
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