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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

Australia's parliament has approved the #DPT Law! It applies from July. Businesses need to be ready

Mar 27 2017 10:27 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AccordanceVAT: #Uber faces legal challenge on paying #VAT https://t.co/vXllKpsRgz via @FT https://t.co/SSZ0diunhq

Mar 22 2017 10:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @regfollower: DTA between Jersey and Mauritius signs https://t.co/DcAy4nGOph

Mar 22 2017 09:58 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @deveconwatcher: New estimates reveal the extent of tax avoidance by multinationals https://t.co/2xMrxsqM75 via @taxjusticenet

Mar 22 2017 09:54 ·  reply ·  retweet ·  favourite
International Tax Review Profile

And the disputes continues... This will get interesting. https://t.co/IzD9EDCwjU

Mar 22 2017 09:53 ·  reply ·  retweet ·  favourite
International Correspondents