Schlagwörter: Cum/cum transactions (2 gefunden)

1. 30. November 2018

   Finance Act 2018

   On 8 November 2018, the Finance Bill 2018 was adopted by the German parliament and received the consent of the Bundesrat on 23 November 2018 in the form of “The Act for the Avoidance of VAT Losses on the Trading of Goods on the Internet and Amendments to other Tax Regulations”(hereafter “Finance Act 2018”).

   Kategorien: Legislation

   Schlagwörter: Organschaft, VAT, tax group, Cum/cum tra ...
2. 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