LIBOR is set
The London Interbank Offered Rate (LIBOR) is the global benchmark for financial transactions with an estimated volume of USD 370 trillion. The discontinuation of LIBOR at the end of 2021 requires market participants to use alternative key interest rates from 1.1.2022 at the latest.
Quantitative Transfer Pricing" Review
Light-footed, the book "Quantitative Transfer Pricing" represents one of the most important topics in international tax law.
Application for A1 certificate
Here you will find information on how the A1-BEscheinigung is issued in Austria.
China - IIT Reform 2018 / 2019
A gross domestic product below the global average and massive tax evasion prompted the China People's National Congress on 31 August 2018 to pass the first income tax reform in eleven years.
Tax incentive for research and development - BMF presents bill for discussion
At the end of February, the Federal Ministry of Finance finally published a first bill for a tax incentive for research and development.
Input tax refund after Brexit
So far it was unclear whether there would continue to be a pre-tax refund in the input tax refund procedure after the UK withdrew from the EU on March 29, 2019 without a transitional phase.
"The dithering of the Federal Minister of Finance is incomprehensible to me."
Ulrich Meißner, tax expert of the VDMA (German Engineering Federation), explained the positions and demands of the mechanical and plant engineering industry with regard to tax research promotion in a public hearing of the Finance Committee of the German Bundestag. In a short conversation with the VDMA capital office, he describes his impressions.
country report
Annual Tax Act 2018: Amendments in sec 8c of the German Corporate Income Tax Act
Section 8c of the German Corporate Income Tax Act (CITA) was amanded by the Annual Tax Act 2018. The reasons of the amandments are rulings of the European Court of Justice and the Federal Constitutional Court in 2017. As a result, there will be changes for the proportional forfeiture of losses in accordance with sec. 8c para. 1 sent. 1 CITA (old version) as well as for the restructuring clause in sec. 8c para 1a CITA.
Manuela Binzer
Manuela Binzer
website taxes, wage tax and working group wage tax, project assistance
+49 69 6603 1397
+49 69 6603 2397