Ahead of Sunday’s federal election in Germany, political campaigns have displayed few differences on international tax matters and transfer pricing. However, recent EU tax proposals have the potential to completely change the German tax environment.
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap