Suchergebnisse für: `international-tax` (28 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. 07. Dezember 2022

   Announcing the launch of the Japanese online courses in the ...

   The online courses will be available to anyone overseas who wants to gain an understanding of Japan’s international taxation regime. The charge for each course varies depending on the topics selected.

   Kategorien: Tax & Legal News, Japan Business Network ...

   Schlagwörter: Japan
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. 14. August 2025

   Federal Ministry of Finance publishes draft bill for a Minim ...

   On August 6, 2025, the Federal Ministry of Finance (MoF) sent the draft bill for a law to adjust the Minimum Tax Act (“MTA”) and implement further measures (“MTAA – Draft”) to the associations for comment by August 11, 2025. The draft bill includes measures for the implementation of the OECD Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules from January 2025 as well as “accompanying measures" that are intended to contribute to the simplification of international tax law ("decluttering") outside the scope of the MTA.

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

   Schlagwörter: CFC provisions, minimum taxation, Foreig ...
7. 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
8. 16. Dezember 2016

   Bundesrat gives its assent to the packet of measures against ...

   In its last session of the year, the Federal Assembly (Bundesrat) gave its assent today to the Act to Implement the Amendments to the EU Mutual Assistance Directive and to Introduce Further Measures to Combat Profit Reduction and Profit Shifting

   Kategorien: Official Pronouncements

   Schlagwörter: BEPS, Corporation tax, Change of control ...
9. 16. März 2017

   New Ministry of Finance Circular planned: Federal Government ...

   The federal government and federal states have agreed unanimously upon the criteria for a revision of the tax treatment of existing cum/cum structures. The tax authorities of the federal states could then – according to comprehensive and standardised criteria - attack cum/cum transactions, which were executed before the change in the law as at 31 December 2015.

   Kategorien: Official Pronouncements

   Schlagwörter: International Tax, Cum/cum transactions
10. 07. Dezember 2022

    Federal Parliament resolves changes to the taxation of payme ...

    The German Federal Parliament passed the Annual Tax Act 2022 on 2 December 2022. Among other provisions, the Act introduces (transitional) legislative changes to the taxation of payments for IP rights that are registered in a German register between foreign taxpayers.

    Kategorien: Legislation

    Schlagwörter: licence, Licensing rights
11. 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
12. 08. Juni 2017

    Multilateral Convention to counter aggressive tax avoidance ...

    On 7 June 2017 Germany together with the representatives of over 60 countries signed the multilateral convention, which should transpose the main recommendations of the G20/OECD Project against Base Erosion and Profit Shifting (BEPS Project) into existing bilateral tax treaties.

    Kategorien: Official Pronouncements

    Schlagwörter: OECD, BEPS, double tax treaty, Internati ...
13. 17. März 2017

    Tax authorities finalise standards for the automatic exchang ...

    The tax authorities have now published the final Ministry of Finance circular answering questions in connection with the application of the exchange of financial information and the FATCA agreement. The draft versions of the circular had previously been released and these are now in a final version.

    Kategorien: Official Pronouncements

    Schlagwörter: FATCA, automatic exchange of financial a ...
14. 19. April 2025

    EU Council: Rules to extend cooperation and information exch ...

    On 14 April 2025 the Council adopted a directive (DAC9) that will extend cooperation and information exchange in the area of minimum effective corporate taxation.

    Kategorien: From Europe

    Schlagwörter: minimum taxation, information exchange
15. 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 ...
16. 13. Juli 2017

    Country-by-Country Reports: German Ministry of Finance relea ...

    On 20 December 2016 legislation was passed introducing measures to combat base erosion and profit shifting. A part of this legislation - introduced in the new Section 138a of the General Tax Code - imposed an obligation on multinational enterprises to report annually for each tax jurisdiction in which they do business, so-called Country-by-Country (CbC) reports.

    Kategorien: Official Pronouncements

    Schlagwörter: BEPS, transfer pricing, International Ta ...
17. 02. Januar 2024

    A new era for corporate taxation in the EU enters into force

    Ground-breaking new EU rules come into effect from 1 January 2024 introducing a minimum rate of effective taxation of 15% for multinational companies active in EU Member States.

    Kategorien: From Europe

    Schlagwörter: minimum tax
18. 16. März 2017

    Federal cabinet approves new rules as part of the fight agai ...

    On 22 February 2017 the federal government approved a draft bill to implement both the fourth EU money laundering directive and the EU regulation on the transfer of funds as well as to reorganise the Central Financial Transactions Investigation Agency. The intention is to up-date and strengthen measures developed to prevent money laundering and the financing of terrorism.

    Kategorien: PwC Reports, Legislation

    Schlagwörter: Geldwäschebekämpfung / Anti Money Launde ...
19. 08. Juni 2017

    Bundesrat approves legislation introducing restrictions on t ...

    In its sitting on 2 June 2017 the Bundesrat (the Upper House) approved the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights.

    Kategorien: Legislation

    Schlagwörter: International Tax, Royalty expenses, Pat ...
20. 09. Dezember 2022

    ECJ: Reporting and notification obligations of lawyers as in ...

    In an answer to a preliminary request from the Belgian Constitutional Court the European Court of Justice held that the obligation for a lawyer to inform other intermediaries involved is not necessary and infringes the right to respect for communications with his or her client.

    Kategorien: European Court of Justice

    Schlagwörter: reporting obligation, intermediaries
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