German tax authorities implement the AOA

December 01, 2013

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.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

More from across our site

This week in tax: Premier League clubs face tax claims

Premier League football clubs are accused of avoiding paying up to £470 million in UK tax, while Malta is poised to overhaul its unique corporate tax system.

Josh White, March 31, 2023

Local Insights

Taxing shifted profits – how to tackle the new challenge in Poland

Bartosz Doroszuk of MDDP offers insights on Poland’s new tax legislation on shifted profits, as the implementation deadline looms nearer.

Bartosz Doroszuk , March 30, 2023

Big Ben and the Houses of Parliament at night in London, UK

Companies confident of complying with UK’s new TP rules

Four tax specialists preview the UK’s transfer pricing requirements, which come into effect on April 1.

Courtney Wilson, March 30, 2023

Analysis: Concerns mount over QDMTTs, but countries press ahead

The rise of the QDMTT will likely change how countries compete on tax and transfer pricing policy, but it may not reverse decades of falling corporate tax rates.

Josh White, March 30, 2023

ITR Spring Issue 2023: Editorial

ITR’s latest quarterly PDF is going live today, leading on the EU’s BEFIT initiative and wider tax reforms in the bloc.

Josh White, March 28, 2023

COVID behind plunge in UK tax evasion cases, say sources

COVID-19 and an overworked HMRC may have created the ‘perfect storm’ for reduced prosecutions, according to tax professionals.

Courtney Wilson, March 27, 2023

UN public consultation highlights divisions over global tax policymaking

Participants in the consultation on the UN secretary-general’s report into international tax cooperation are divided – some believe UN-led structures are the way forward, while others want to improve existing ones. Ralph Cunningham reports.

Ralph Cunningham, March 27, 2023

germany berlin reichstag building german parliament bundestag - Concept piece for power, authority, economy, performance, government, planning and control.

This week in tax: Germany publishes corporate minimum tax plan

The German government unveils plans to implement pillar two, while EY is reportedly still divided over ‘Project Everest’.

Josh White, March 24, 2023

German tax authorities implement the AOA

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.

Unlock this article.

Tags

More from across our site