15.12.2023 UPDATE: Update: Bundesrat approves introduction of a global ... On 10 November 2023, the Bundestag passed the draft bill submitted by the German government on the EU directive on global minimum taxation. The vote was based on a recommendation by the Finance Committee. Categories: Tax & Legal News, LegislationKeywords: anti-avoidance, global minimum tax, EU-D ...
11.01.2019 Double tax treaties: recognition of losses from a Belgian pe ... Section 50d (9) Income Tax Act (ITA) excludes a tax exemption in Germany under a double tax treaty where, inter alia, the income is not taxed in the other treaty state. Categories: Supreme Tax Court casesKeywords: anti-avoidance, International Tax, Incom ...
26.11.2013 Anti-avoidance amendment to Parent/Subsidiary Directive The European Commission has drafted a proposed amendment to the Parent/Subsidiary Directive in the interests of closing perceived loopholes. Categories: From EuropeKeywords: Parent/Subsidiary, anti-avoidance
