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GERMANY


‘Spa tax’ not consideration for a VATable supply
Ceinwen Rees and George Apps (Macfarlanes) compare the UK’s carried interest regime to European models.
Pillar Two is gathering further momentum with announcements this month from nine territories, reports Tim Sarson (KPMG).
Tim Sarson (KPMG) reviews the latest developments in the international tax world.
 
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
 

Chris Morgan (KPMG) provides a review of recent international tax developments that matter.

Chris Morgan (KPMG) provides a round-up of recent developments, including: recent OECD discussion drafts from the BEPS project; discussions on the introduction of a GAAR into the EU Parent-Subsidiary Directive; the CJEU judgment on TCGA 1992 s 13; and updates from Germany and Chile.

Jonathan Bridges (KPMG) examines the key points of the recently announced UK/German proposal for preferential IP regimes

Tackling BEPS: Andrew Goodall on current priorities and concerns

Chris Morgan reviews recent developments in the international tax sphere, including: the two changes to the CFC exemption contained in FB 2014; a summary of the CJEU’s rejection of the UK’s FTT challenge; proposed amendments to the EU’s Parent-Subsidiary Directive; and updates from India and Germany

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