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Germany Archive

  • December 2016

    The Brockman brief: Tax policy: The time to speak is now

    December 15, 2016

    Many interested parties are voicing their opinions on the evolving international tax policies that have emerged since the OECD’s BEPS Project was launched, but the voice of corporations is missing from the discussions. Keith Brockman highlights the need for reasoned opinions that go beyond casual conversations.

  • EU CCCTB: The potential successes and challenges

    December 15, 2016

    The European Commission re-launched its proposal to introduce a common consolidated corporate tax base (CCCTB) on October 25 2016, with the aim of creating a level playing field for multinationals in Europe and creating a simple and pro-business tax environment. Sandy Bhogal, head of tax in London, and Kitty Swanson, associate, of law firm Mayer Brown give their opinion on the plan and whether this attempt may succeed.

  • Turning tax policy into reality – Global tax transparency goes live

    December 15, 2016

    Tax transparency is a cornerstone of the global tax agenda and it is now at a critical moment as the universal policy consensus moves to global implementation. Achim Pross, Philip Kerfs, Paul Hondius of the OECD and Radhanath Housden of the Global Forum take stock of the progress made so far on offshore tax evasion, country-by-country reporting (CbCR) and the exchange of information on tax rulings and provide insights into the steps ahead.

  • Digital management in international tax compliance

    December 15, 2016

    The German tax authorities have overcome a major obstacle on their path to digitisation thanks to the successful launch of their taxonomy project for electronic standardisation of all German book/tax differences. This realignment also represents huge opportunities for companies.

  • Weil, Gotshal & Manges gains corporate and finance transactions specialist

    December 08, 2016

    Ingo Kleutgens has joined Weil, Gotshal & Manges as a partner in the Frankfurt office.

  • Can free internet services trigger EU-VAT?

    December 06, 2016

    Providers of free e-services may face EU VAT liabilities if they obtain data from the user in return. Even though such an approach has not (yet) found its way into VAT law, Hans-Martin Grambeck explains how it can be derived from developments in other areas of EU law.

  • Last chance to register: Free global transfer pricing webinar on managing BEPS Action 13

    December 05, 2016

    Only a few days remain to join a panel of transfer pricing experts on December 8, as they share invaluable insights and takeaways on how to manage the challenges arising from BEPS Action 13.

  • UK government shaky on Brexit, but HMRC well-organised

    December 01, 2016

    Leaks and murmurs are providing the best insight into how the UK government is planning to approach Brexit, but company tax departments can at least be thankful that the revenue authority, HMRC, appears to be well prepared for leaving the EU.

  • November 2016

    Graf to lead European tax practice at Dentons

    November 29, 2016

    Michael Graf has been appointed as co-head of the European tax practice at Dentons.

  • EU Parliament votes in favour of VAT action plan

    November 29, 2016

    The European Parliament has backed the European Commission’s (EC’s) VAT action plan to tackle the annual cross-border VAT fraud of €50 billion ($53 billion) and harmonise VAT rules across the EU member states.

  • Hungary to introduce EU’s lowest corporate tax rate

    November 18, 2016

    In a development that could bolster increased foreign investment into Hungary, the government has announced a cut to its standard corporate levy that will make it Europe’s lowest corporate tax rate.

  • Advisers targeted in EU’s next tax plan

    November 15, 2016

    The European Commission is planning to take action against advisers and intermediaries who facilitate tax evasion or avoidance, as it launches a consultation on the rules it should introduce.

  • Ireland formally appeals EC decision in Apple

    November 09, 2016

    Ireland has submitted a formal appeal against the decision by the European Commission’s (EC’s) decision in Apple.

  • World Tax guide to the best tax advisers launched

    November 03, 2016

    World Tax 2017, International Tax Review's guide to the leading tax advisory practices around the world, including law and accountancy firms, is live and free to view now.

  • Modernising MAP – BEPS Action 14 to improve dispute resolution

    November 02, 2016

    Following approval by all members of the BEPS inclusive framework, the OECD has publicly released the substance and process for the peer review of BEPS Action 14.

  • October 2016

    Investors and BEPS: A precarious balance

    October 26, 2016

    The OECD BEPS Actions will result in a higher effective tax rate (ETR) and cash tax liability for most multinationals, whereas investors will continue to strive for lower ETRs and cash tax liabilities in the companies they consider for investment. Keith Brockman looks at where the balance should be in this equation, and who should be the master negotiator.

  • E-commerce: The global shift in taxation

    October 26, 2016

    Distance-selling regimes that impose a sales tax on digital goods and services are spreading across the globe. Joe Stanley-Smith looks at how these changes are being shepherded by the OECD.

  • Build, buy or outsource: Withholding tax reclamation

    October 26, 2016

    Some investors and advisers still believe that the global withholding tax reclamation process is so complex and labour-intensive that it outweighs the advantages, but this is simply not true. Bill Salva, global business development manager at Goal Group looks at the options for reclaiming withholding tax.

  • Germany: CJEU asked to rule on German anti-treaty shopping rule

    October 26, 2016

    The Tax Court of Cologne (Case ref. 2 K 2995/12) has referred the German anti-treaty shopping rule to the Court of Justice of the European Union (CJEU) to determine whether it complies with the fundamental freedoms of the EU and the Parent-Subsidiary Directive.

  • Build, buy or outsource: Managing withholding tax reclamation

    October 19, 2016

    Some investors and advisers still believe that the global withholding tax reclamation process is so complex and labour-intensive that it outweighs the advantages, but this is simply not true. Bill Salva, global business development manager at Goal Group looks at the options for reclaiming withholding tax.

  • European Commission state aid investigations: A timeline of events

    October 17, 2016

    International Tax Review looks at the European Commission's latest developments and where it all started for some of the biggest investigations on tax rulings between EU member states and MNES.

  • CFE General Assembly elects new president

    October 04, 2016

    The Confédération Fiscale Européenne (CFE) General Assembly has elected Piergiorgio Valente as its president for a two-year term starting on January 1 2017.

  • Public audit scorecards: Why not?

    October 03, 2016

    With tax authorities being granted more and more company data as transparency measures start to hit, Keith Brockman looks at how companies could scrutinise them.

  • The driving force of Margrethe Vestager

    October 03, 2016

    Margrethe Vestager is known for taking items out of her friends’ shopping baskets if she feels they are making the wrong decision. The EU Competition Commissioner is not short of opinions when it comes to the world’s most powerful companies either – routinely provoking disagreements with major corporations since becoming commissioner in 2014. Lena Angvik takes a look at the lady behind the state aid investigations.

  • Germany: Tax neutral cross-border downstream merger

    October 03, 2016

  • September 2016

    Troubled waters – global transparency and controversy in uncertain times

    September 27, 2016

    David Swenson, global leader of PwC's tax controversy and dispute resolution network, looks at how the OECD's BEPS project is changing the tax controversy and disputes landscape and the potential pitfalls that may emerge as certain jurisdictions do not commit to the multilateral initiatives.

  • Martin Bünning joins Ashurst’s German tax practice

    September 16, 2016

    Martin Bünning has joined international law firm Ashurst as a partner in the firm’s tax practice in Frankfurt, Germany.

  • August 2016

    BEPS and tax illiteracy: did it just happen?

    August 23, 2016

    Efforts to tackle base erosion and profit shifting has led to wider interpretations of tax terminology. Keith Brockman considers the loss of tax literacy in the post-BEPS era.

  • Google’s tax woes across the EU

    August 23, 2016

    Google is becoming the showcase firm for European countries trying to convince the public that it is taking action against multinational tax avoidance, but is it all for nothing?

  • UK expedites EU corporate tax race to the bottom

    August 23, 2016

    Businesses must assess their next moves after the UK’s Brexit vote triggered plans in the UK to cut the corporation tax rate, which may have started a race to the bottom on rates among European countries.

  • Blockchain and tax: What businesses need to know

    August 23, 2016

    Tax authorities could use blockchain, the technology most well-known for its use in bitcoin, to clamp down on tax evasion – particularly in the area of VAT.

  • Pokémon GO could get caught in a tax bubble

    August 23, 2016

    Mobile app sensation Pokémon GO has once again raised the debate on taxing digital services and in-app purchases. Joe Stanley-Smith and Amelia Schwanke compile a veritable Poké-montage of the best tax insights into the wildly popular app and the tax rules surrounding the growing market.

  • Tax technology: A brave new world

    August 23, 2016

    Tax authorities worldwide are increasingly relying on digital technologies to gather and analyse tax data, and implement intelligent systems that provide real-time tax collections and assessments. Moreover, tax data sharing among tax authorities, which will become an automated process from 2017, will help tax authorities complete more audits and investigations, creating a world where there will be nowhere to hide from the tax man. Amelia Schwanke investigates how authorities and taxpayers are adjusting to digital tools and systems and what the future holds.

  • Germany: Domestic tax law provisions and Brexit

    August 23, 2016

  • Will EU SAF-T reporting be the death of VAT returns?

    August 11, 2016

    Richard Asquith, vice president of global indirect tax at Avalara, provides an analysis of the revolutionary standard audit files for tax (SAF-T) filing requirements that are sweeping across Europe.

  • Brexit survey: Are multinationals ready?

    August 10, 2016

    Brexit could cost the UK as much as £70 billion ($91 billion) a year if Britain walks away from membership in the EU single market, according to the latest estimates. So how are companies preparing? Take the ITR and KPMG survey and we'll provide a summary of respondents' answers.

  • Fried Frank continues expansion of tax practice

    August 01, 2016

    Fried, Frank, Harris, Shriver & Jacobson has appointed Katrin Gänsler as a tax partner in its Frankfurt office.

  • July 2016

    EU harmonises VAT rules on vouchers

    July 26, 2016

    The European Union Council has adopted the Voucher Directive, which is aimed at clarifying and harmonising the relevant VAT rules.

  • OECD to name and shame uncooperative jurisdictions

    July 25, 2016

    The OECD will unveil its tax blacklist in 2017, but loopholes in the criteria could allow the US, Germany and Switzerland escape sanctions.

  • Survey: Brexit readiness barometer

    July 19, 2016

    Brexit has bolstered uncertainty in the tax system and while the UK’s relationship with the EU is evolving, understanding and planning for your business’s next steps during this ambiguity is vital.

  • UK asks Canada for advice on trade model post-Brexit

    July 15, 2016

    UK Brexit Minister David Davis has said he favours the Canadian economic trade model with Europe but could that cause trouble for Britain’s lucrative financial services sector and manufacturers?

  • ECOFIN adopts rules to tackle multinational tax avoidance

    July 12, 2016

    European finance ministers have adopted proposals to crack down on aggressive tax planning by multinationals with the Anti-Tax Avoidance Directive.

  • Board accountability: A new era

    July 12, 2016

    Efforts to improve tax transparency in the post-BEPS environment have shifted the tax accountability of corporations to their boards of directors. Keith Brockman considers the implications of these changes.

  • Brexit: Navigating the tax minefield

    July 12, 2016

    The UK’s vote to leave the European Union has spurred multinationals in the UK, Europe, North America and Asia to reconsider their operations in Britain. Anjana Haines looks at the potential tax implications of a post-Brexit UK and its relationship with the EU.

  • EU VAT Action Plan: Heavier burden for businesses?

    July 12, 2016

    The European Commission’s proposed VAT Action Plan is an ambitious attempt to reform the flailing regime. Joe Stanley-Smith picks through the details to look at the impact it could have on companies.

  • Germany: Draft tax law includes BEPS measures including CbCR requirements

    July 12, 2016

  • Brexit: Worldwide winners and losers

    July 12, 2016

    As the UK's relationship with the EU evolves following the vote to leave, many nations are considering how they can benefit from the UK's exit, or whether they themselves need to make changes.

  • EU Parliament votes on fairer taxation measures

    July 07, 2016

    The EU is a step closer to introducing an EU-wide withholding tax on company profits leaving the bloc, as well as several new compliance and tax rules.

  • June 2016

    Brexit: Tax implications for Business

    June 23, 2016

    If the UK votes to leave the EU the country may be able to draft its own tax and TP legislation. But will it really be free from the restraints of EU directives or the jurisprudence of the Court of Justice of the European Union?

  • EU agrees on rules to tackle multinational tax avoidance

    June 22, 2016

    European finance ministers have finally agreed on plans to crack down on aggressive tax planning by multinationals with the proposed Anti-Tax Avoidance Directive.

  • Brexit: Britain, the EU and the most worrying tax implications

    June 16, 2016

    If the UK votes to leave the European Union (EU) on June 23 multinationals face an urgent problem: how to cope with uncertainty in the tax system.

  • May 2016

    European Tax Awards 2016

    May 27, 2016

    Baker & McKenzie showed the greatest strength and depth in its international tax practice throughout Europe to win the European Tax Firm of the Year award at International Tax Review’s European Tax Awards in London on May 26.

  • Tax talent: Developing a great team

    May 26, 2016

    While it may be difficult to change some of the individuals in your team, Keith Brockman believes it is possible to develop their skills in areas essential to future success, such as negotiation and leadership.

  • Tax haven or …Tax hell?

    May 26, 2016

    The Panama Papers intensified pressure on David Cameron in the lead-up to London's anti-corruption conference. Oxfam released a letter – signed by more than 300 economists – hoping to put pressure on the Prime Minister to start eradicating tax havens.

  • Germany: Fiscal Court rules substance requirements under Cadbury-Schweppes exception to CFC taxation

    May 26, 2016

  • Allen & Overy gains new compliance partner

    May 25, 2016

    Daniela Trötscher will join Allen & Overy's tax practice, in its Frankfurt office, as a partner from June 1.

  • April 2016

    Tax function of tomorrow: Automation and digitisation

    April 27, 2016

    Picking up on where we left off in the last installment, this issue of the Brockman Brief digs deeper into the tax function of tomorrow. Not only does an effective tax function depend on building the right skill-set, it must also include developing and making use of integrated technology and forming best practices.

  • Making plans: How tax planning is changing

    April 27, 2016

  • Post-Panama reflections: Black, white and grey lists

    April 27, 2016

    Poonam Khaira Sidhu, commissioner of income tax and joint secretary at the Indian Revenue Service – who holds a Michigan LLM in international taxation with a master’s in economics – reflects on tax competition, inequality, BEPS, information exchange and black, white and grey lists in the wake of the ‘Panama Papers’ leak.

  • Germany: EGC rules German exception to change-in-ownership rule qualifies as unlawful state aid

    April 27, 2016

  • India: Taxing digital transactions in India

    April 27, 2016

  • Linklaters promotes two new tax partners in Paris and Munich

    April 20, 2016

    Cyril Boussion will become a tax partner at Linklaters in Paris, with Jann Jetter taking the same position in Munich.

  • European Tax Awards 2016 - the shortlists are out

    April 18, 2016

    The nominees have been revealed for International Tax Review's European Tax Awards 2016.

  • EC to force companies to publish offshore data post-Panama

    April 13, 2016

    The European Commission (EC), emboldened by the public outcry at the Panama Papers leak, is refusing to back down on its plans for public country-by-country reporting (CbCR).

  • Philippines updates treaties with France and Germany

    April 06, 2016

    The tax authorities in the Philippines recently issued circulars to clarify and update the country’s tax treaties with France and Germany.

  • Mergers & Acquisitions supplement now available

    April 01, 2016

    The 2016 Mergers & Acquisitions supplement is now available online.

  • March 2016

    The Brockman brief: The (post-BEPS) tax function of tomorrow

    March 30, 2016

    The evolution of international taxation, driven by the OECD’s BEPS Actions, is eliciting new ways of thinking about the effective management of an internal tax function.

  • Q&A: Rosen Group: Talking tax in turbulent times for the oil sector

    March 30, 2016

    Carolina Graterol, global head of tax and transfer pricing at Rosen Group, discusses boardroom expectations and the evolving role of tax across the company’s other functions.

  • How patent boxes became the new normal

    March 30, 2016

    Since October 2015, authorities have been reacting to the outcome of the BEPS Project. The implementation of new legislation and adaption of existing regulations to match the new OECD guidelines has already begun to impact multinationals worldwide. The undeniable headline change has been a broad move to implement country-by-country reporting (CbCR); however the other policy that stands out from the crowd is in the area of patent boxes, as Joelle Jefferis explains.

  • FATCA and CRS: The end of an era

    March 30, 2016

    Sofia Stavridi, a Queen Mary University of London graduate now working in investment management tax services at a Big 4 firm in the UK, provides a refresher on FATCA and CRS, tracking the latest trends in global exchange of information, exploring the latest tax authority tools in this area and identifying what taxpayers can do.

  • Germany: Treaty override declared constitutional

    March 30, 2016

  • EC suggests ambitious anti-carousel fraud VAT measures

    March 16, 2016

    The European Commission (EC) wants to change the way VAT is collected in the EU to reduce missing trader and carousel fraud, which cost governments tens of billions of euros in lost revenue each year.

  • Freshfields in Germany gains new tax counsel

    March 14, 2016

    David Beutel has been appointed to counsel of Freshfields Bruckhaus Deringer’s international tax group in Munich.

  • The Brockman brief: CbCR: Surrogate parent entity – good idea, but will it work?

    March 09, 2016

    The OECD’s BEPS Action 13: Country-by-Country Reporting Implementation Package introduced a ‘surrogate parent entity’ (surrogate) concept for the country-by-country (CbC) report.

  • The tax transactional survey 2016

    March 09, 2016

    International Tax Review analyses global M&A trends from the past year and highlights the leading firms for tax transactional advice by jurisdiction.

  • Germany: German Federal Tax Court questions constitutionality of interest deduction limitation rule

    March 09, 2016

  • February 2016

    ADB Altorfer Duss & Beilstein’s tax team grows

    February 15, 2016

    ADB Altorfer Duss & Beilstein in Zurich has promoted Fabian Streule to director of the firm’s tax department, as well as hiring two new partners, Marc Dietschi and Helen Spiegel.

  • EC moving away from OECD model on arm's-length principle

    February 08, 2016

    In its recent state aid rulings, the European Commission (EC) appears to have moved away from the OECD’s model treaty and transfer pricing guidelines.

  • Tax Accounting Leaders Guide 2016 – nominations now open

    February 02, 2016

    Who are the leading tax accounting and compliance advisers around the world? Make your nominations now.

  • The Brockman brief: Audit and risk transparency: Why it matters

    February 01, 2016

    ‘Transparency’ is the latest term of art that has emerged from the OECD’s Action Plan with respect to its base erosion and profit shifting (BEPS) initiatives. But the obvious question that has consciously been ignored in the public domain is: where are the matching transparencies regarding determination of tax risks and identification of substantive issues by tax authorities upon commencement and conduct of an audit?

  • Why international tax treaty networks are an Animal Farm

    February 01, 2016

    Fred Lo, vice president and global head of tax at Yanfeng Global Automotive Interiors, a joint venture between the automotive interiors businesses of Johnson Controls and Shanghai Motors, analyses recent tax treaty trends, focusing on mismatches in treaty terms and why some countries are more equal than others.

  • Germany: German Ministry of Finance set to join case on RETT intra-group exception

    February 01, 2016

  • January 2016

    EC releases anti-tax avoidance directive

    January 29, 2016

    The European Commission (EC) has released a package of measures including a much-anticipated proposal for an anti-tax avoidance directive.

  • EC outlaws port tax exemptions in three member states

    January 28, 2016

    The European Commission (EC) has told Belgium, France and the Netherlands that their corporate tax exemption regimes for ports constitute illegal state aid.

  • TREATY ANALYSIS: Australia-Germany ink post-BEPS double tax agreement

    January 15, 2016

    On November 13 2015 the Australian and German finance ministers, Mathias Cormann and Wolfgang Schauble, signed a new double tax agreement in Berlin. The agreement represents the first post-BEPS treaty agreed between two major economies.

  • US FATCA: The German perspective

    January 13, 2016

    Following six months of discussion with the German banking associations and the investment management industry, the German Ministry of Finance has issued an ordinance on the application of the rules under the Foreign Account Tax Compliance Act (FATCA) agreed between Germany and the US.

  • VAT is applicable on unused airline tickets, ECJ rules

    January 11, 2016

    The European Court of Justice (ECJ) has ruled that tickets for domestic flights which are bought, but not used, are still subject to VAT. Some airlines had not been paying the charge for as long as 15 years.

  • Belgian excess profits tax scheme illegal, says Vestager

    January 11, 2016

    European Competition Commissioner Margrethe Vestager will announce that the Belgian ‘excess profits’ tax scheme is illegal in a press conference on Monday, January 13.

International Tax Review Profile

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Dec 7 2017 04:08 ·  reply ·  retweet ·  favourite
International Tax Review Profile

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International Tax Review Profile

ITR has opened the submissions period for the European Tax Awards 2018. Full details here: https://t.co/WKBWijhBgt

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International Tax Review Profile

@aloysrigaut @AuroChardon @ElodieLamer @JeanComte @diego_bxl @bsmithmey @afpfr @pierremoscovici @EU_Taxud @EU2017EE… https://t.co/oS4sDvQtdL

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International Tax Review Profile

RT @AuroChardon: Is this it? https://t.co/O1XhoWQw2F 17 #taxhavens, mostly tiny countries or emerging economies on the #EUblacklist? ❌Swit…

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International Correspondents