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On 10 July 2023, the German Federal Ministry of Finance released a draft law that would transpose the EU minimum taxation directive into domestic law.
Germany’s Ministry of Finance published a draft law on 14 July that is designed to enhance growth opportunities, investment and innovation, and simplify the tax rules.
New rules apply in the EU as from 12 July 2023 to tackle the distortive effects of financial subsidies granted by non-EU member states to companies engaging in economic activities in the EU. The EU Foreign Subsidies Regulation (FSR) entered into force on 12 January 2023, followed by publication...
On 8 June 2023, the Spanish Supreme Court issued its highly anticipated decision in a case involving the application of the dividend withholding tax exemption under the EU parent-subsidiaries directive (PSD) and the anti-abuse rule in domestic law (article 14.1 of the Non-Resident Income Tax Act ...
Spain enacted a new law on 24 May 2023 that transposes the EU DAC 7 rules into domestic law and makes other noteworthy changes to the General Tax Law (GTL), Corporate Tax Law and VAT Law. This article looks at the most important measures.
BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.
Switzerland and France on 27 June 2023 entered into an agreement that provides new and permanent taxation rules for income from home office work.
Cross-border work is increasingly becoming the norm in the global labour market. Double taxation agreements regulate who has the right of taxation, generally depending on the scope of the activity in the other country.