Schlagwörter: Steuern / Tax (104 gefunden)

  14. 21. Dezember 2021

    OECD releases Pillar Two 15% minimum effective tax rate Mode ...

    The OECD released the long-awaited Pillar Two 15% minimum effective tax rate Model Rules on 20 December, just days before the expected release of a draft EU Directive on minimum taxes. As set out in the 8 October 2021 Statement by the OECD/G20 Inclusive Framework (IF), these Model Rules are the first of three expected sets of guidance: the Model Rules; an explanatory Commentary, expected in January; and a more detailed Implementation Framework, expected in the middle of 2022 at the earliest.

    Kategorien: From Europe
    Schlagwörter: Steuern / Tax
  18. 18. November 2021

    Foreign managing directors, board members & authorized signa ...

    Our Newsletter comments upon the recent trend of German tax authorities - particularly during wage tax audits - to consider whether a wage tax withholding obligation has arisen in cases where non-resident managing directors, board members and, in some cases, authorized signatories of German companies work for and in the interest of a German legal entity.

    Kategorien: Tax & Legal Newsflash
    Schlagwörter: Steuern / Tax
  20. 09. November 2021

    Tax & Legal Newsflash - Italy issues draft circular on hybri ...

    The Italian Tax Authorities (ITA) launched, on October 18, a public consultation on the draft interpretative Circular Letter (the ‘Draft Circular’), which, at 111 pages, covers the application of the hybrid mismatch arrangements rules (the ‘Hybrid Rules’) as governed by Legislative Decree 142/2018 (the ‘ATAD Decree’) that implements the ATAD Directives through domestic italian legislation.

    Kategorien: Tax & Legal Newsflash
    Schlagwörter: Steuern / Tax
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Björn Viebrock

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