An analysis by Flick Gocke Schaumburg, Taxand Germany: Starting from 1 October 2023, the European Union (EU) will commence the implementation of a transitional phase [...]
Luxembourg’s implementation of pillar two global minimum taxation
An analysis by ATOZ Tax Advisers, Taxand Luxembourg: The Luxembourg government has published a draft law aligning with EU Directive 2022/2523 (pillar two), implementing global [...]
Germany: New data disclosure requirements for tax audits published in ruling by Hamburg Finance Court
An analysis by Flick Gocke Schaumburg (FGS), Taxand Germany: Increasingly tax audits require that emails from employees are disclosed. The submission of a complete journal with [...]
Germany: Changes in the Taxation of Add-Back and the License Barrier According to the RefE-MinBestRLUmsG
An overview by Flick Gocke Schaumburg, Taxand Germany On 1 July 2023, the Federal Ministry of Finance (BMF) presented a draft bill called the Minimum Taxation [...]
EU: VAT Status of Independent Directors: An Analysis by ATOZ Tax Advisers, Taxand Luxembourg
An analysis by Thibaut Boulangé, and Silvin Leibengut from ATOZ Tax Advisers, Taxand Luxembourg: Should services rendered by an independent director be subject to VAT? This was the [...]
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