Nexia IFRS Link March 2016
Limited tax liability applies to royalty payments between non-residents
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.
Doing Business in Germany
This guide to Doing Business in Germany is intended to provide an initial overview of the political, economic, legal and tax environment for investing in this country, so as to facilitate potential investors’ decision-making about a German business commitment.
Nexia European Holding Company Analysis 2019 (Extended)
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.
Nexia Asia Pacific Company Holding Analysis 2019
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.
Nexia IFRS Link February 2019
IFRS link is a technical newsletter targeted at auditors/accountants. It provides updates and information relating to new standards and IFRS.