This edi­tion con­ta­ins 12 ar­ti­cles, that vary from EU – Court de­cla­res im­port­ant Ger­man cross bor­der tax pro­vi­si­ons to vio­late EU-law, US Ex­por­ters: FDII De­duc­tion’s in tax re­form’s, Cryp­to­cur­rency re­gu­la­ti­ons in In­dia, Po­land and Slova­kia, UK VAT con­se­quen­ces of ‘no deal’ Brexit , Tax re­form in France to OECD hy­brid mis­match ru­les in Aus­tra­lia.

This edi­tion con­ta­ins 16 ar­ti­cles, that vary from tax re­forms and le­gis­la­tive up­dates to di­gi­tal tech­no­logy chan­ges across the in­dus­try. In­te­res­ting re­ads in­clude: Ukraine high­lighting the new sta­bi­li­sa­tion mea­su­res put in place to im­prove their eco­nomy and Po­land’s new abi­lity to block tax­payer’s bank ac­counts for up to 3 months.

There are many great ar­ti­cles in­clu­ded in this edi­tion, Aus­tra­lia ex­plains the ‘Tax im­pli­ca­ti­ons of For­eign Su­peran­nua­tion, Pen­si­ons and other Re­ti­re­ment Funds’, Ger­many pres­ents its ‘Wi­th­hol­ding Ta­xes on Cross-Bor­der Soft­ware and Da­ta­base Li­cen­sing’ and Swit­zer­land up­dates on ‘Tax Pro­po­sal 2017’.

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.