Stefan Ditsch of PwC gives an overview of recent tax developments and a selection of major law changes, tax court decisions and administrative rulings.
Susann van der Ham and Ina Sprenger of PwC critically discuss the recently issued draft ordinance on income allocation of permanent establishments as a further implementation step of the Authorised OECD Approach (AOA) into German tax law.
Ulf Andresen, Jobst Wilmanns and Oliver von Schweinitz of PwC look at the tax and transfer pricing implications of a separation of investment banking from commercial banking.
Jens Müller-Lee and Peter Imhof of PwC discuss recent news and developments on organisational integration and their consequences on VAT grouping in Germany.
The issues surrounding changes to the German VAT Implementing Code have been addressed. But has the Federal Ministry of Finance solved them all? Ronny Langer of KÜFFNER MAUNZ LANGER ZUGMAIER investigates.
Maik Heggmair, Kai Schwinger and Nicolas Boehlke of WTS recount their experiences with Chinese tax law and related party transactions between Germany and China from a German perspective.