Administrative Guidance clarifies the treatment of deferred tax assets under GloBE
On January 15, 2025, the OECD/G20 Inclusive Framework published Administrative Guidance of practical importance for the application of Art. 9.1 of the GloBE Model Rules. [...]
Germany Publishes Newly Updated Administrative Guidance on Transfer Pricing
An overview by Flick Gocke Schaumburg, Taxand Germany Germany’s Federal Ministry of Finance recently issued updated Administrative Principles TP 2024, replacing the 2023 version. These [...]
Germany Tightens Tax Rules for Foreign Retirement Plans
An analysis by Flick Gocke Schaumburg, Taxand Germany Germany’s Annual Tax Act 2024 has revised the taxation of foreign retirement income under Sec. 22 no. [...]
An overview by LeitnerLeitner, Taxand Hungary Hungarian taxpayers subject to the Qualified Domestic Minimum Top-up Tax (QDMTT) must meet new reporting obligations under the global minimum [...]
We use cookies to improve our site and your browsing experience. By continuing to browse the site you are agreeing to the use of cookies. More information can be found in our cookies policy
