The Merkel government has less than a year left before next year’s elections take place in September or October 2013. Ulrich Siegemund, of Luther – Taxand Germany, analyses the government’s recent Tax Bills, which deal with the taxation of fiscal groups and alter the rules governing real estate transfer tax (RETT) blocker structures.
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals