A new decree allows non-German investors to invest in a German limited partnership without paying German income tax, but tax on carried interest remains. Dietgard Klingberg and Lars Lawall of PricewaterhouseCoopers explain
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
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.