The introduction of global minimum taxation is expected to increase worldwide corporate income tax revenues by more than 8%. For the affected groups with sales of more than €750 million, however, the introduction means above all a very high investigation and administrative burden.
There is fierce competition between the world's judicial locations. By establishing Commercial Courts, Germany intends to create a location for international commercial disputes. Mid of-January, the Federal Ministry of Justice presented a key points paper on this subject.
With the law to implement the "DAC 7" directive, not only new reporting obligations for operators of digital platforms were introduced at the end of the year. The law also contains numerous changes that are intended to reform the external tax audit procedure.
15 points comprised the action plan that the OECD and the G20 published in 2015 to combat profit shortage and profit shifting (BEPS action plan). Now, the implementation of the most ambitious undertaking is nearing completion, at least at the European level.
Whether with the Quick Fixes or the VAT package, the EU has recently been reforming VAT law to an unprecedented extent. Now the EU Commission is planning "VAT in the digital age". We show you what you can expect.
A ruling by the European Court of Justice (ECJ) on fiscal unity was eagerly awaited. There were indications that this could result in serious changes to the German Value Added Tax Act (UStG). Now the ruling is here. We show you what this means for you.
One of the reasons why the Societas Europaea (SE) is popular is that it provides for reduced company and corporate co-determination compared to other forms of company with a capitalist structure. In a recent decision, the European Court of Justice (ECJ) narrowed the scope for companies.
When determining transfer prices for intercompany, cross-border deliveries of goods, companies often resort to year-end adjustments to ensure that the profit margins achieved are within tax-recognized ranges. In contrast, separate rules apply to the determination of the customs value.
Following a ruling by the European Court of Justice (ECJ) in 2021, the VAT treatment of the provision of company cars was suddenly on seemingly shaky ground. The Federal Fiscal Court has now ruled and provided clarity: In principle, the previous practice remains in place.
The Federal Fiscal Court recently dealt with the question of whether a domestic real estate company establishes a permanent establishment in Germany that leads to a trade tax liability if certain activities are transferred from the owner of the real estate to a service company.