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In the international project business, construction and assembly sites are not always founded on the "knowledge and will" of the company. They arise because the entrepreneur, in the course of fulfilling the obligation assumed towards his principal, realises a situation in the source state to which foreign tax law in connection with a DTA is linked tax law consequences.
As part of the BEPS project, the OECD has published another report entitled "The tax challenge of digitisation".
By 31 December 2018, all Brazilian legal entities and foreign legal entities registered as taxpayers (CNPJ) in July 2017 must disclose information about their final beneficiaries to the Brazilian Financial Administration (RFB).
RA Monika Weltin
RA Monika Weltin
stellv. Abteilungsleiterin Steuern
Internationales Steuerrecht, Arbeitnehmerentsendungen, Betriebsstätten und Verrechnungspreise, Geschäftsführung Arbeitskreis "Großanlagenbau"
+49 69 6603 1417
+49 69 6603 2417
Warum lösen technische Dienstleistungen Doppelbesteuerungen aus?
Film, der in zwei Minuten erklärt, wie es zu Doppelbesteuerungen bei technischen Dienstleistungen kommt