The coalition agreement of the future German government was presented on November 24, 2021. It includes some important aspects and goals of future climate and energy policy.
The Act to Modernise the Relief from Withholding Tax and the Certification of Capital Gains Tax (AbzStEntModG) was passed by the Bundesrat on 26 May 2021.
BDO Corporate Tax News summarises recent tax developments of international interest across the world.
According to BFH ruling of 18 May 2021 (Case No. I R 4/17), the interest rate of a group loan t is to be determined primarily according to the comparable uncontrolled price method.
Global Automotive M&A transaction deal flow Q3-2021.
Companies in Germany have been eligible for an annual research allowance of up to EUR 1,000,000 since 2020.
Selected Topics: Procedure of relief from capital gains tax (sec. 50c ITA) as well as restructuring of sec. 50d (3) ITG
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For many European companies the consequences of the Corona pandemic are worse than originally expected in April 2020.