Suchergebnisse für: `business-taxation` (7 gefunden)

1. 19. Juli 2022

   Update: EU Commission: Communication on Business Taxation fo ...

   The EU needs a robust, efficient and fair business tax framework that supports the post-COVID-19 recovery, removes obstacles to cross-border investment and creates an environment conducive to fair and sustainable growth. That is why, on 18 May 2021, the Commission published the Communication on Business Taxation for the 21st Century.

   Kategorien: From Europe

   Schlagwörter: Business taxation
2. 27. November 2020

   Fair and effective taxation: Council of the European Union a ...

   EU member states want to ensure that EU tax policy remains fit for purpose and results in fair and effective taxation in the increasingly globalised and digitalised economy of the 21st century. Therefore, the European Council approved conclusions setting out its comprehensive assessment of the main tax policy issues to be addressed over the coming years, to shape the EU policy agenda in the field of taxation.

   Kategorien: From Europe

   Schlagwörter: Steuern / Tax
3. 18. Juni 2021

   UPDATE: Bundestag approves Tax Haven Defence Act

   On 10 June 2021, the Bundestag approved the "Act to avert tax avoidance and unfair tax competition and to amend other laws". In doing so, the Bundestag followed the recommendation of the Finance Committee.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: tax haven, CFC provisions, tax avoidance
4. 28. Dezember 2021

   EU Commission proposes swift transposition of international ...

   On 22 December 2021, the European Commission proposed a draft directive to ensure effective minimum taxation of the worldwide activities of multinational corporations.

   Kategorien: From Europe

   Schlagwörter: minimum taxation, global corporate taxat ...
5. 18. Januar 2023

   Update: EU Commission proposal to reduce the imbalance in th ...

   On 11 May 2022, the European Commission published a draft Directive which is intended to mitigate the tax induced debt-equity bias in corporate investment decisions. Technically, this is to be achieved through, on the one hand, an allowance that provides for the deductibility of notional interest on equity and, on the other, by introducing further restrictions on the deductibility of interest on debt.

   Kategorien: From Europe

   Schlagwörter: loan interest, interest limitation, debt ...
6. 20. Juni 2022

   Update: Traffic Light Coalition Agreement

   On November 24, the SPD, the Greens and FDP concluded their coalition talks. The party membership of the three parties have yet to approve the Coalition Agreement. Members of the Green party can vote on the Coalition Agreement and the proposals for personnel in the ten days following 24 November 2021.

   Kategorien: Tax & Legal News

   Schlagwörter: Income Tax Act, Business taxation, coali ...
7. 27. Februar 2024

   Growth Opportunities Act: Dispute to continue despite compro ...

   In its session of 21 February 2024, the Mediation Committee of the Bundestag and Bundesrat concluded its negotiations in relation to the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: Corporation tax, trade tax, Income Tax A ...