Several state ministries of finance have issued decrees ruling reliefs to ease the economic burden taxpayers are facing due to COVID-19.
The German government and administration have resolved to pass several measures...more
In den letzten Tagen (wenn nicht sogar Wochen), hat sich COVID-19 großflächig in Deutschland ausgebreitet und viele Unternehmen dazu gezwungen, ihr operatives Geschäft zu reduzieren oder sogar vollständig einzustellen. Der...more
The 31 December deadline for EU Member States to adopt implementing legislation for DAC 6 is fast approaching. Intermediaries and taxpayers must be ready for compliance.
By the end of 2019, each Member State of the...more
The German Supreme Tax Court has confirmed that a close to “market standard” Management Equity Program will be taxed on capital income principles. The decision (court number IX R 43/15) provides comfort with respect to most...more
The proposed Council Directive marks another, significant, though likely problematic, step towards tackling tax avoidance across Member States.
Background -
The European Commission (the Commission) has been moving...more
A focus on hybrid arrangements, interest deductions, treaty abuse and permanent establishment structures.
On 5 October 2015, the OECD published its highly anticipated final reports in relation to Base Erosion and Profit...more