08.06.2017 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. Categories: LegislationKeywords: International Tax, Royalty expenses, Pat ...
22.12.2016 Restriction of tax relief on royalty payments: draft bill re ... On 25 January 2017 the German government published a draft bill proposing a restriction of tax relief on royalty payments made to related parties from 2018 onwards. Categories: PwC ReportsKeywords: BEPS, Royalty expenses, Harmful Tax Prac ...
