The tax grace period for construction and assembly sites
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.
OECD Interim Report 2018
As part of the BEPS project, the OECD has published another report entitled "The tax challenge of digitisation".
Brazil - Duty to provide information on shareholders' notifications
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).
Lump sums for additional catering expenses 2019
Valid lump sums as of January 2019
Manuela Binzer
Manuela Binzer
website taxes, wage tax and working group wage tax, project assistance
+49 69 6603 1397
+49 69 6603 2397