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International Taxation

A German Perspective On The Impact Of Global Tariffs

Rainald Vobbe, Peter Reingen and Sebastian Moos of Flick Gocke Schaumburg provide a detailed analysis of the global tariff landscape and its impact on international trade. The renaissance of tariffs The topic of tariffs is [...]
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International Taxation

Germany: Permanent Establishments Not Considered Employers Under Tax Treaties

An overview by Flick Gocke Schaumburg, Taxand Germany Germany’s Federal Tax Court has recently ruled that foreign permanent establishments are not considered employers under tax [...]
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Transfer Pricing

Zug Administrative Court prohibits multi-year ‘margin smoothing’

In a landmark decision, the Administrative Court of Zug has clarified that the profit margin of a group company cannot be averaged over several years [...]
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International Taxation

Luxembourg Introduces Start-Up Tax Credit to Boost Early-Stage Investment

The Luxembourg government has recently approved draft law n°8526, which introduces a start-up tax credit effective from 2026. The initiative aims to encourage investment in [...]
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International Taxation

New Taxand Publication on Tax Controversy and Beneficial Ownership

Welcome to the first edition of Taxand Global’s Tax Controversy publication, featuring practical insights into the challenges multinationals face in managing tax disputes. This inaugural [...]
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International Taxation

A German Perspective On The Impact Of Global Tariffs

Analysis by Flick Gocke Schaumburg, Taxand Germany Tariffs have once again become a focal point in global trade, with the US announcing a comprehensive tariff [...]
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