With effect from 1 January 2020, the German legislator introduced the EU requirements regarding the VAT treatment of cross-border storage in consignment warehouses in the EU in § 6b UStG (VAT Act).
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...
In a single sentence, the BMF has stated in a letter dated 29 January 2021 that Section 25 UStG is not applicable to travel services provided by traders with their registered office in a third country and without a fixed establishment in the Community territory.
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.
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.