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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The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
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