In order to facilitate a decision to invest in Germany as a foreign investor, read our pamphlet “Doing Business in Germany” to get an overview about the economic, fiscal and legal standards.
Our international network Nexia International launched its new and modern brand identity.
Ebner Stolz has published a study on the importance and form of strategic alliances in small and medium-sized enterprises (SME). According to his study, nine out of ten companies hope to forge alliances in the future.
Double taxation treaties generally stipulate that an enterprise's profits attributable to a foreign permanent establishment may only be taxed in the state in which the permanent establishment is situated. How the profit attributable to the permanent establishment should be determined is the focus of a long-standing discussion not yet resolved to this day. The Organisation for Economic Co-operation and Development (OECD) aims to bring clarity to this issue with its "Authorised OECD Approach," known as the AOA, which was transposed into national law in Germany by the Act Implementing the Mutual Assistance Directive and Amending Tax Regulations (Amtshilferichtlinien-Umsetzungsgesetz) effective 1 January 2013.