Suchergebnisse für: `tax-avoidance` (42 gefunden)

1. 24. März 2021

   Government draft for the implementation of the Anti-Tax Avoi ...

   On 24 March 2021, a government draft bill aiming to implement the Anti-Tax Avoidance Directive (ATAD) passed the cabinet (in the following referred to as “Draft”) after lengthy political efforts.

   Kategorien: Legislation

   Schlagwörter: ATAD, International Tax
2. 03. November 2016

   Federal Ministry of Finance publishes draft bill to combat t ...

   The Federal Ministry of Finance has published its draft bill to combat tax avoidance and to amend further tax provisions.

   Kategorien: Official Pronouncements

   Schlagwörter: tax avoidance, Panama Papers, offshore c ...
3. 23. Dezember 2016

   German Government adopts bill to combat tax avoidance.

   On 21 December the German government adopted a bill to combat tax avoidance and to change certain other tax provisions. The Government’s main intention is to make it more difficult for German taxpayers to avoid tax by using letter-box companies. In addition to numerous provisions imposing obligations on the taxpayer to co-operate with the tax authorities, the bill abolishes the bank secrecy rules.

   Kategorien: PwC Reports, Legislation

   Schlagwörter: Act to Combat Tax Avoidance, Letter-Box ...
4. 24. März 2021

   Tax & Legal Newsflash – ATAD Implementation Act: Government ...

   On 24 March 2021, a government draft bill aiming to implement the Anti-Tax Avoidance Directive (ATAD) passed the cabinet (in the following referred to as “Draft”) after lengthy political efforts.

   Kategorien: Tax & Legal Newsflash

   Schlagwörter: Steuern / Tax
5. 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 ...
6. 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 ...
7. 17. September 2014

   OECD interim report on BEPS

   The OECD has published an interim report on the first seven of its fifteen planned suggestions towards combatting base erosion and profit shifting (BEPS) by multinationals through aggressive tax planning and tax avoidance projects.

   Kategorien: PwC Reports

   Schlagwörter: OECD, tax avoidance, aggressive tax plan ...
8. 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
9. 11. Dezember 2019

   Tax & Legal Newsflash - draft ATAD Implementation bill

   On 10 December 2019, the Federal Ministry of Finance (MoF) provided various federations and associations with a draft bill on the Implementation of the Anti-Tax Avoidance Directive (ATAD Implementation Act) for comment. The decision of the Cabinet has already been scheduled for 18 December 2019.

   Kategorien: Tax & Legal Newsflash

   Schlagwörter: Steuern / Tax
10. 29. Oktober 2021

    Draft statutory instrument with black-list of non-cooperativ ...

    The Act on the Defence against Tax Avoidance and Unfair Tax Competition (DTAUTC) of June 25, 2021 (BGBl. I p. 2056 introduced certain administrative and legislative measures in relation to those states and territories (tax jurisdictions) which qualify as non-cooperative tax jurisdictions under Section 2 (1) DTAUTC.

    Kategorien: Official Pronouncements

    Schlagwörter: non-cooperative jusridictions, EU black ...
11. 27. Dezember 2021

    EU draft directive to end the misuse of shell entities for t ...

    On 22 December 2021 the European Commission presented a draft directive to prevent the abuse of shell companies for tax purposes whereby amending the Anti-Tax Avoidance Directive (ATAD 3). The proposal should ensure that entities in the EU that have no or minimal economic activity are unable to benefit from any tax advantages and do not place any financial burden on taxpayers.

    Kategorien: From Europe

    Schlagwörter: shell entities, shell companies
12. 25. Juni 2021

    Bundesrat approves several tax laws (including ATAD Implemen ...

    At its session on 25 June, the Bundesrat approved several tax laws.

    Kategorien: Tax & Legal News

    Schlagwörter: ATAD, tax haven, land tax
13. 21. Juni 2017

    Tax & Legal News – Issue 3, June 2017

    In this issue: PwC Reports, Official pronouncements, Supreme Tax Court Cases and From Europe

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
14. 31. März 2022

    ECJ: Withholding tax on notional interest in case of interes ...

    In a Bulgarian case the European Court of Justice (ECJ) held that EU law does not preclude national legislation imposing withholding tax on notional market-based interest (mandated under local tax anti-avoidance rules). Such withholding tax cannot be exempt under the regimes of the IRD (EU Interest - Royalty Directive 2003/49/EC) and the PSD (EU Parent-Subsidiary Directive 2011/96/EU) as there have been no actual payments of interest.

    Kategorien: European Court of Justice

    Schlagwörter: notional tax, interest-free loan, notion ...
15. 20. Dezember 2019

    Tax & Legal News - December 2019

    Our December 2019 Newsletter includes news about forthcoming legislation and news from the Supreme Tax Court.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
16. 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
17. 08. Februar 2017

    Tax & Legal News – Issue 1, February 2017

    In this issue: PwC Reports, Official Pronouncements and Supreme Tax Court Cases.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
18. 26. Juni 2018

    Tax & Legal News - Issue 4, June 2018

    Some of the topics in this issue: Administration amends circular on treaty-shopping rules, Pensions paid abroad subject to limited tax liability, ECJ - Denmark to set-off final losses of foreign EU-branch.

    Kategorien: Tax & Legal News

    Schlagwörter: Final PE losses, anti-treaty shopping ru ...
19. 22. November 2016

    Tax & Legal News – Issue 7, November 2016

    In this issue: PwC Reports, Official ponouncements, Supreme Tax Court Cases and From Europe

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
20. 08. Juli 2022

    Finance Committee approves amendments on two double tax agre ...

    On 6 July 2022 the Finance Committee of the German Bundestag (whose working scope basically coincides with the responsibilities of the Federal Ministry of Finance) approved specific revisions to the double tax treaties with Mauritius and Mexico.

    Kategorien: Legislation

    Schlagwörter: BEPS, double tax treaty, Profit Shifting
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