Pursuant to the court ruling of the Düsseldorf Regional Tax Court dated December 22, 2021 (Case No. 7 K 101/18), a contribution to the capital reserve with subsequent repayment of liabilities to the sole shareholder may constitute an abuse of legal tax planning schemes.
The article offers a behind the scenes look in the practice of Open Source Intelligence research and some of our Corporate Intelligence Services.
The auto industry has faced a host of disruptions in recent years and is now facing added challenges, including shortages and rising costs. At the same time, automakers are being called on to catalyze the economic transition to renewable energy — a massive responsibility that will require...
The automotive industry is experiencing a convergence of disruptions unlike any seen since 1910. Autonomous, connectivity, electrification, mobility, and subscription business models are reshaping the automotive industry and creating a frenzy of activity.
BDO Corporate Tax News summarises recent tax developments of international interest across the world.
We present the most important measures to promote e-mobility.
International: The fall and partial rise of US-EU trading relations \ European Union: Reduced VAT rate rules updated
The OECD and its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations continue to lead as the principal source of guidance for transfer pricing regimes around the world. In this issue of BDO’s Transfer Pricing newsletter, we include articles from our member firms that...
Whether you’re the CEO of a manufacturing firm struggling to gain access to the materials needed for your production process or a consumer unable to find that new car you’ve been planning to buy — or both — you’ve likely seen the effects of the chip shortage firsthand.