On 2 October 2018, the Economic and Financial Affairs Council (ECOFIN) agreed on immediate measures to harmonize the European VAT system („quick fixes“), most of which were adopted by the European Council on 4 December 2018.
This 32nd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing on an international level and in Denmark, France, South Africa, and Sri Lanka.
THE EUROPEAN UNION: Important changes for international trade \ CANADA: Proposed GST/HST changes target holding companies \ SPAIN: The future of the VAT compliance \ UNITED STATES: Sales tax and digital goods
On 29 November 2019, the Bundesrat gave its consent to a law regulating tax incentives for research and development (Forschungszulagengesetz (FZulG) – research incentives act), on the basis of which annual funding of research and development activities in the amount of up to EUR 500,000 is...
All major currency areas are working on replacing Reference interest rates (RFR) by 2022. Are you prepared for the challenge? Ask yourself three simple questions for self-assessment
The revival of the securitisation market is an important element of the EU’s Capital Markets Union. In order to shift reliance from European banks to the capital markets, it has been acknowledged that securitisations may play an increasingly meaningful role.
This 31st issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing on an international level and in Brazil, Ireland, Morocco, Panama, Saudi Arabia, and United Kingdom.
The Global MNC Tax Complexity Project is a joint research project of the LMU Munich and the University of Paderborn (both Germany). The aim of this project is to identify the determinants of tax complexity, to develop an index measuring the level of tax complexity across countries [Tax Complexity...