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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.
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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.
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Nexia Asia Pacific Holding Company Analysis 2019
The 2019 version of the Asia Pacific Holding Company Analysis 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.
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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.
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Turnaround Restructuring Insolvency January 2019
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.
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Nexia International Transfer Pricing Newsletter January 2019
The quarterly Nexia Transfer Pricing Newsletter will provide insights on most relevant developments in the transfer pricing and tax value chain areas in the aim of fostering knowledge sharing and increase global view over crucial topics that need to be handled in a cross-border perspective.
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Nexia International Transfer Pricing Newsletter July 2018
The quarterly Nexia Transfer Pricing Newsletter will provide insights on most relevant developments in the transfer pricing and tax value chain areas in the aim of fostering knowledge sharing and increase global view over crucial topics that need to be handled in a cross-border perspective.
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Nexia Asia Pacific Holding Company Analysis 2018
The 2018 version of the Asia Pacific Holding Company Analysis 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.
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Corporate Brochure: We are Nexia International
Welcome to Nexia International and our updated corporate brochure. This brochure provides you with an overview of our network and the wide range of services offered by Nexia member firms; whether it be audit, accounting, tax or advisory services.
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Nexia European Holding Company Analysis 2018 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.
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Nexia Real Estate and Infrastructure Newsletter May 2018
The Real Estate and Infrastructure newsletter provides articles and interviews for trends and information related to the key tax challenges facing this sector when expanding globally.
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Nexia Legal Services April 2018
Nexia International's legal services newsletter provides articles for update and information on current legal services related issues taking place across the globe, whilst also providing legal services business group updates.
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Nexia IFRS Link March 2018
IFRS link is a technical newsletter targeted at auditors/accountants. It provides updates and information relating to new standards and IFRS.
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Nexia Asia Pacific Holding Company Analysis 2017
The 2017 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.
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Nexia IFRS Link October 2017
IFRS link is a technical newsletter targeted at auditors/accountants. It provides updates and information relating to new standards and IFRS.
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Nexia Global Cybersecurity Report 2017
This report will help organisations determine for themselves where they stand in relation to others and motivate them to implement cybersecurity programs that will keep the hackers at bay and their intellectual assets safe.
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Nexia Legal Services May 2017
Nexia International's legal services newsletter provides articles for update and information on current legal services related issues taking place across the globe, whilst also providing legal services business group updates.
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Nexia IFRS Link May 2017
IFRS link is a technical newsletter targeted at auditors/accountants. It provides updates and information relating to new standards and IFRS.
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Nexia European Holding Company Analysis 2017 (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.
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Nexia Global Real Estate February 2017
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Nexia - The International Tax Handbook, 6th Edition (2017)
This reference guide produced by Nexia International provides an invaluable overview of the most common business entities and the tax systems in over 100 countries. Each chapter of this book provides an overview of the tax system in the relevant country and deals with information generally sought by businesses to understand the fiscal regime. This edition continues to include details of the withholding taxes applied to the major cross border transactions based on the double taxation conventions.
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Nexia IFRS Link October 2016
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Nexia Global Indirect Taxes September 2016
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Nexia IFRS Link March 2016
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Nexia Asia Pacific Holding Company Analysis 2016
This Asia Pacific 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 professional tax advice.
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Nexia European Holding Company Analysis 2016 (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.
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Implementation of "Base Erosion and Profit Shifting" (BEPS) - Nexia Survey Questionnaire
The aim of this survey is to summarize the current status of anti-abuse regulations already existing as well as specific amendments planned to bring the tax laws in the respective countries in line with the measure proposed in the OECD Action Plans on BEPS.
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Application of the "Authorized OECD-approach" (AOA) - Nexia Survey Questionnaire
This survey among international tax experts within the Nexia network intends to give an overview about the status of implementation of the AOA concept. Four lead questions provide an introduction into the concept as well as a clear structure for answers at a glance. Additionally you have access to the tax experts of the contributing Nexia member firms of more than 40 countries at your fingertips.
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Nexia Global Real Estate January 2016