Suchergebnisse für: `tax-avoidance` (54 gefunden)

  2. 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 ...
  12. 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
  13. 30. Juli 2024

    Combating aggressive tax planning: ECJ upholds the validity ...

    The EU Council Directive for mandatory automatic exchange of tax information in cross-border arrangements provides that all intermediaries and, in their absence, the taxpayer involved in potentially aggressive cross-border tax arrangements (that may lead to tax avoidance and evasion) must report them to the competent tax authorities. In a Belgian case the European Court of Justice took the chance to comment on various general aspects of the Directive.

    Kategorien: European Court of Justice
    Schlagwörter: automatic exchange of information, cross ...
  16. 11. Oktober 2024

    MoF publishes draft of a revised circular on the interest li ...

    On 10 October 2024 the Federal Ministry of Finance (MoF) published a first draft of a revised BMF circular on the interest limitation provisons in Section 4a Income Tax Act (ITA) and Section 8a Corporate Tax Act (CTA). Due to various amendments which took place in the course of the Act to Promote the Secondary Credit Market (Kreditzweitmarktförderungsgesetz) the tax administration sees the need for revisions.

    Kategorien: Official Pronouncements
    Schlagwörter: interest limitation
  17. 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 ...
  18. 13. Oktober 2017

    Bundesrat reacts positively to exchange of information for t ...

    At its sitting on 22 September 2017 the Bundesrat (Federal Council/upper house) expressly welcomed the proposal for an amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation to impose a reporting obligation on cross-border schemes. It has long been a demand of the Bundesrat that rules on reporting obligations be introduced.

    Kategorien: Official Pronouncements, From Europe, Le ...
    Schlagwörter: Private Wealth, BEPS, Corporation tax, t ...
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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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