IFRS link is a technical newsletter targeted at auditors/accountants. It provides updates and information relating to new standards and IFRS.
CONTENTS:
Der vorliegende Leitfaden "Doing Business in Germany" soll einen ersten Überblick über das politische, wirtschaftliche, rechtliche und steuerliche Umfeld für Investitionen in Deutschland geben, um potenziellen Investoren die Entscheidung für ein Engagement in Deutschland zu erleichtern.
In a letter dated 6 November 2020, the Federal Ministry of Finance (BMF) commented on an interpretation of German limited tax liability on royalty payments, an issue that has emerged as controversial in the recent past. The BMF’s legal position may have significant consequences for internationally operating groups of companies. The easing of the legal requirement that had been originally planned no longer appears to be on the cards.
This European Holding Company Analysis is meant as a practical tool for an initial comparison of relevant tax aspects of some holding company regimes. It should not be used as a substitute for obtaining local tax advice.
The 2019 version of the Asia Pacific Holding Company Analyses is a practical tool, providing a comparison of the relevant tax aspects of various holding company regimes in the Asia Pacific region. It should not be used as a substitute for obtaining local tax advice.
In this first Nexia TRI newsletter, you can read about the latest updates from across the globe. The articles are sourced from advisory professionals around the network, both national and international developments.