Final losses of a foreign exempt permanent establishment are not deductible in Germany even considering the aspect of the freedom of establishment guaranteed under EU law, pursuant to the ECJ in its ruling of September 22, 2022 (Case C-538/20).
Since April 1, 2022, the status determination of employees who are majority shareholders but not managing directors must be based on the individual supervision of the employees of the GmbH as provided for in the articles of association. There may be a need for action.
Pursuant to the BFH ruling of February 23, 2022 (Case No. III R 35/20), the mere delegation of tasks to a service provider without simultaneous on-site operational activities of its own does not make the supplier’s domestic permanent establishment into the principal's permanent establishment.
For all companies that place packaged goods on the market for the first time, extended statutory registration obligations will come into force from 1 July 2022 in accordance with the Packaging Act.
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.