The tax authorities consider subsidies for canteens operated by a caterer not to constitute remuneration for the operation of the canteen. Ronny Langer of KÜFFNER MAUNZ LANGER ZUGMAIER explains how the court’s view on this differs.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.