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1993年7月,德国公布了反税法滥用及技术性矫正法案初稿(讨论稿)。为了修改不公平的税收优惠及被滥用的税收筹划结构,德国联邦议院一致通过了反税法滥用及技术性矫正法案,但却遭到联邦参议院的反对,于是,该法案被移送到了联合委员会。12月6日,联合委员会发表折中方案。12月17日,联邦参议院终于通过了反税法滥用及技术性矫正法案。1994年1月1日,反税法滥用及技术性矫正法案正式生效,1994年成为执行新条例的第一年。
In July 1993, Germany published the first draft (discussion paper) of the Anti-Tax Law Abuse and Technical Corrective Action Bill. In order to amend the unfair tax concessions and abuse of the tax planning structure, the Bundestag unanimously passed the anti-tax law abuse and technical correction bill, but was opposed by the Federal Senate, so the bill was transferred to the Joint Commission. On December 6, the Joint Commission issued a compromise proposal. On December 17, the Senate finally passed the Anti-Tax Law Abuse and Technical Corrective Action Bill. On January 1, 1994, the Anti-Tax Law Abuse and Technical Corrective Action Act came into force. In 1994, it became the first year to implement the new regulation.