28. November 2017 Limited taxpayers: withholding tax on cross-border licensing ... At the beginning of November 2017 the Federal Finance Ministry published the long-awaited circular on its intended application of the rules (Section 50a Income Tax Act)applying to limited taxpayers and withholding tax on cross-border licensing of software and databanks. Kategorien: Official PronouncementsSchlagwörter: International Tax, administrative princi ...
