The draft of the Act on the Modernisation of the Deduction Tax Relief and Certification of Capi-tal Gains Tax - the so-called Deduction Tax Relief Modernisation Act (AbzStEntModG) - submit-ted on 20 November 2020 primarily concerns the implementation of the deduction and refund procedure for...
Compliance with DAC 6 obligations
How to create a stable organization and an agile business at the same time
Limited tax liability on the licensing or sale of rights registered in German registers
In a year that made us redefine what was truly essential vs. non-essential, software as a service (SaaS) earned its essential status. Companies that implemented new software and cloud services to enhance collaboration, create efficiency and automate processes over the past several months were...
How to create an agile business and a stable organisation at the same time
The 34th issue of BDO’s Transfer Pricing Newsletter focuses on recent developments on an international level regarding OECD Guidance on financial transactions and on a country level in Australia, Belgium, Canada, China, Ecuador, and Saudi Arabia.
The Transition Period will end on 31st December 2020 at which point the United Kingdom (UK) will finally leave the EU customs and excise duty regime for good. The UK will be treated from that date as a third country (non-member state) for customs and excise duty regulations.
This newsletter summarises recent tax developments of international interest across the world. In this issue, explore the findings and insights from Global Tax Outlook international research programme and read our latest insights on "Fokus Bank” claims in Spain, Corporate Criminal Offences...