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Future Tax Treatment Software

Orrick, Herrington & Sutcliffe LLP

Steuerliche Behandlung grenzuberschreitender Software und Datenbankuberlassung

Mit Schreiben vom 27. Oktober 2017 hat sich die deutsche Bundesfinanzverwaltung zur steuerlichen Beurteilung grenzüberschreitender Software- und Datenbanküberlassung geäußert. Die Thematik war bislang von erheblicher...more

Orrick, Herrington & Sutcliffe LLP

Tax treatment of the cross-border provision of software and databases: Significantly improved legal certainty after new guidance...

The German Federal Ministry of Finance has issued guidance on the tax treatment of the cross-border provision of software and databases on 27 October 2017. ...more

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