Umwandlungssteuerrecht, Gewerbesteueranrechnung, real estate, Umsatzsteuerbefreiungen, Digitale Besteuerung, Anti-Treaty-Shopping-Regelung, R&D, Hinzurechnungsbesteuerung tax credit, cash tax position

How to protect your cash tax position during the COVID-19 pandemic

Coronavirus

Immediate tax measures to take account for effects of Coronavirus

Entgelttransparenzgesetz, Nachweisrichtlinie

Short-time work in times of crisis

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, Präferenzregelung

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

Gemeinnützigkeitsrecht

Withholding tax on German dividends

Gesellschaftsrecht, Genossenschaftsrecht, Kurzarbeit, COVID-19-Pandemie

German transfer pricing case on shareholder loans

Vorsteuerabzug Umwandlung, Deutscher Corporate Governance Kodex, ARUG II, Corona-Pandemie

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