Investitionsabzugsbetrag BEPS, Country-by-Country-Reporting, Umsatzsteuer, R&D tax credit, CFC rules

CFC rules may violate EU law in cases involving third countries

Emittentenleitfaden Ad-hoc-Publizität, Dividendeneinkünfte, Quick Fixes, ATAD, lump-sum taxation

New German lump-sum taxation regime for wages of employees with limited tax liability

Gemeinnützigkeitsrecht

Withholding tax on German dividends

Gesellschaftsrecht, Genossenschaftsrecht

German transfer pricing case on shareholder loans

Vorsteuerabzug Umwandlung, Deutscher Corporate Governance Kodex, ARUG II

Implementation of new mandatory reporting rules (DAC6) – current status in the EU

DAC6

Annual Tax Act 2019 tightens withholding obligation for economic employers in Germany

Investitionsabzugsbetrag BEPS, Country-by-Country-Reporting, Umsatzsteuer, R&D tax credit, CFC rules

New R&D tax credit in Germany

Grunderwerbsteuer Entstrickung, wohnsitz, Steuerrecht, Zinsaufwendungen, Zinsschranke, Mitteilungspflicht grenzüberschreitende Steuergestaltung, Anti-treaty shopping rule, CbCR

Anti-treaty shopping rule: German tax court lowers substance requirements

DCGK, Corporate Governance Kodex, Garantieversprechen, DAC6, Quick Fixes, Forschungszulage

What companies should know about the implementation of new EU mandatory reporting rules (DAC6) in Germany