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Germany

  • Digital management in international tax compliance

    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.

  • The ATAD and its effect on German tax law

    Following the agreement of the European Council on the Anti-Tax Avoidance Directive (ATAD) on July 12 2016, EU member states now are required to implement certain anti-tax avoidance provisions into their domestic laws by December 31 2018 and have them apply as from January 1 2019 (except for the exit tax rules), write Alexander Linn and Thorsten Braun of Deloitte.

  • Upcoming German tax law changes beyond transfer pricing

    On June 1 2016, the German Ministry of Finance published proposals for change of the German tax laws to implement certain BEPS-related aspects. Claus Jochimsen and Christoph Imschweiler of DLA Piper explore the implications.

  • New TP documentation rules: Update and CbCR example

    Maik Heggmair and Tobias Faltlhauser of WTS summarise the new transfer pricing (TP) documentation rules to be implemented in Germany and provide an example of new TP risk assessment possibilities based on new country-by-country reporting (CbCR), which may become relevant for MNEs in the near future.


International Tax Review Profile

RT @JudithFreedman: Mmmm, so much for consultation and international cooperation. https://t.co/xgNsZwpOdz

Feb 20 2018 04:12 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @CLivingston96: Proud that @vertexinc CTO @b_pinamont is speaking at the @IntlTaxReview Women in #Tax Forum in NYC on 3/1! Who else is a…

Feb 19 2018 05:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Richard_Asquith: Political uncertainty says IMF means 18 month+ delay on VAT in Bahrain Kuwait Qatar or Oman https://t.co/IAJOQyYYAh ht…

Feb 19 2018 03:54 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Good news for tax professionals as US Treasury proposes to repeal 298 outdated tax regulations. https://t.co/U2ipmjA8gi

Feb 13 2018 03:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MPAgnew: Roses are red And subject to VAT Unlike other things Such as garments not suitable for older persons made from Tibetan goat fu…

Feb 8 2018 03:48 ·  reply ·  retweet ·  favourite
International Correspondents