Suchergebnisse für: `international-tax` (9 gefunden)

1. 12. Oktober 2021

   OECD: International tax reform moves forward

   A major reform of the international tax system finalized on 8 October 2021 at the OECD will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023. The landmark deal will also reallocate more than USD 125 billion of profits from around 100 of the world’s largest and most profitable MNEs to countries worldwide, ensuring that these firms pay a fair share of tax wherever they operate and generate profits.

   Kategorien: From Europe

   Schlagwörter: Pillar One, Pillar two, international ta ...
2. 13. August 2021

   Update: OECD reaches agreement on international tax reform

   On 1 July 2021, the OECD reached broad agreement on key points for a fair taxation: 130 countries and jurisdictions have joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.

   Kategorien: From Europe

   Schlagwörter: Pillar One, Pillar two, international ta ...
3. 22. Dezember 2020

   Publication: Key Tax Issues at Year End for Real Estate Inve ...

   International tax regimes are diverse, complex and variant, and are usually full of fixed dates, terms and deadlines.

   Kategorien: Tax & Legal News

   Schlagwörter: Real Estate
4. 27. Dezember 2017

   US tax reform legislation signed by President Trump

   Congress on December 20, 2017 gave final approval to the House and Senate conference committee agreement on tax reform legislation that would lower business and individual tax rates, modernize US international tax rules, and provide the most significant overhaul of the US tax code in more than 30 years. President Trump signed the tax bill on 22 December 2017.

   Kategorien: PwC Reports

   Schlagwörter: US tax reform
5. 04. April 2017

   Tax administration issues guidelines on cross-border coordin ...

   In light of global trading of multinational corporations the tax offices are in constant pursuit of stronger international tax compliance. The German Federal Finance Ministry has now issued guidelines on coordinated external tax audits with foreign tax administrations.

   Kategorien: Official Pronouncements

   Schlagwörter: coordinate, tax audit
6. 06. Oktober 2021

   EU Council: Anguilla, Dominica and Seychelles removed from t ...

   In conclusions approved on 5 October 2021, the Council decided to remove Anguilla, Dominica and Seychelles from the EU list of non-cooperative countries and territories for tax purposes. All three had previously been placed on the “black list” because they did not meet the EU’s tax transparency criteria of being ranked as at least ‘largely compliant’ by the OECD Global Forum regarding the exchange of information on request.

   Kategorien: From Europe

   Schlagwörter: non-cooperative countries, black list
7. 30. Juni 2015

   Draft FATCA regulations

   The finance ministry has drafted a decree setting forth the administrative and other regulations to be followed by banks in fulfilment of their US FATCA obligations.

   Kategorien: Official Pronouncements

   Schlagwörter: FATCA
8. 08. Juni 2017

   Bundesrat approves the legislation to combat tax avoidance.

   In its sitting on 2 June 2017 the Bundesrat (the Upper House) approved the legislation which the government introduced at the end of last year following the publication of the Panama Papers.

   Kategorien: Legislation

   Schlagwörter: International Tax, Act to Combat Tax Avo ...
9. 22. März 2019

   Unlimited tax liability with dual residency

   The fact that a taxpayer has both a residence in Germany and a residence abroad does not, according to a ruling by the Supreme Tax Court, preclude the existence if an unlimited tax liability even when the foreign residence constitutes the centre of the taxpayer’s vital interests

   Kategorien: Supreme Tax Court cases

   Schlagwörter: centre of vital interests, limited taxpa ...