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
Limited tax liability on the licensing or sale of rights registered in German registers
How to create an agile business and a stable organisation at the same time
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.
The UK will have a third country status for VAT purposes from 1. January 2021 in the event of a No-Deal-Brexit. This means that the tax-free intra-Community supply of goods will no longer be possible, it will however be possible to make tax-exempt deliveries.
INTEGRATING THE SUSTAINABILITY FACTOR INTO THE INVESTMENT PROCESS
EU legislators and regulators are storming ahead with the fight against ML and TF via several actions on EU level.
CO-OPERATIONS AND OUTSOURCING IN TIMES OF DIGITALISATION