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www.wts.de Home News & Knowledge Newsletter Übersicht

WTS Newsletter

#GoDigital Customs Energy & Consumption Tax Global Customs Global Expatriate Services Global Financial Services Global Mobility Global VAT Internationales Steuerrecht International Corporate Tax Lohnsteuer Transfer Pricing Umsatzsteuer
Newsletter abonnieren

#GoDigital

#1/2022
WTS #GoDigital
Newsletter
VAT Special
#3/2021
WTS #GoDigital
Newsletter
Veränderte Realitäten treiben den digitalen Wandel
#2/2021
WTS #GoDigital
Newsletter
Umstrukturierung und neue Produkte
#1/2020
WTS #GoDigital
Newsletter
Gerüstet mit gebündeltem Digitalisierungs-Know-how

VAT Special

  • Umsatzsteuerliche Herausforderungen im SAP S/4HANA Projekt
  • Digitale Transformation im Steuerbereich - erfolgreich durch Change- und Lean-Management
  • Einhaltung der VAT Compliance mit ACR
  • VAT Analytics (SAP Analytics Cloud / Microsoft PowerBI)
  • Umsatzsteuerliche Chancen & Risiken mit Massenabrechnungssystemen
  • Tax Engines - Umfassende Transparenz in der Steuerfindung
  • Umsatzsteuer-Reporting in SAP Core und TAXERA (SAP Partnerlösung)
  • Weshalb es sich lohnt, seine AMANA Tools bei der WTS zu hosten
  • Stabile Prozesse im Shared Service Center
  • Künstliche Intelligenz in der Rechnungsprüfung

Veränderte Realitäten treiben den digitalen Wandel

  • Kurzreport: Die Steuerfunktion im digitalen Wandel
  • Herzlich willkommen zum digitalen Messestand!
  • Benchmarkingreport unter Einsatz Künstlicher Intelligenz (KI)
  • Powercloud verändert die Energiewirtschaft und die Steuerprozesse
  • Automatisierte Entscheidungsfindung in Unternehmensprozessen

Umstrukturierung und neue Produkte

  • Die neue Deklarationsplattform von SAP - Advanced Compliance Reporting (ACR)
  • Partnerschaftlich. Effizient. Innovativ - WTS Digitaler Zoll
  • Berater-Magazin zur Grundsteuerreform Juli 2021 | Datenaufbereitung leicht gemacht
  • Intelligente Datenbeschaffung zur Digitalisierung der Grundsteuer – Von den Daten zur Erklärung
  • Tax CMS 2.0 - vom „Papiertiger“ zum effizienten und gelebten System durch Digitalisierung!
  • Qualität und Effizienz der Prozesse mittels intelligenter Entscheidungsfindung erhöhen.
  • Digitale Transformation und die Unternehmenssteuerung der Zukunft
  • Die digitale Transformation von Geschäftsmodellen erfordert neue Strategien für die Abrechnungsprozesse von Unternehmen
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Gerüstet mit gebündeltem Digitalisierungs-Know-how

  • Trend Hyperautomation? – First things first!
  • Design Thinking im Finanzbereich?
  • Corporate Performance Management im Private Equity Umfeld
  • SAP S/4HANA Group
  • Gehen Sie jetzt die Automatisierung Ihres Operational Transfer Pricing Bereichs
  • Die Quellenbesteuerung gem. § 50a EStG
  • Tax Law Symposium an der UC Irvine, Kalifornien
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Alle #GoDigital Ausgaben

Customs

#1/2022
WTS Customs
Newsletter
Restriktive Maßnahmen gegen Russland und Belarus aufgrund des Angriffskriegs gegen die Ukraine

Restriktive Maßnahmen gegen Russland und Belarus aufgrund des Angriffskriegs gegen die Ukraine

Aufgrund des Angriffskrieges Russlands gegen die Ukraine wurden in den vergangenen Tagen zahlreiche restriktive Maßnahmengegen die Russische Föderation erlassen. Weiterhin wurden die bestehenden Embargomaßnahmen gegen Belarus aufgrund der Unterstützung des russischen Militärangriffs erweitert. Die aktuellsten Entwicklungen haben wir Ihnen aus exportkontrollrechtlicher Sicht zusammengefasst.

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Energy & Consumption Tax

#2/2021
WTS Energy & Consumption Tax
Newsletter
Bis 2030 soll der Ausstoß von Treibhausgasen in der EU um mindestens 55 Prozent reduziert werden.
#1/2021
WTS Energy & Consumption Tax
Newsletter
Steuerentlastungen zur Energie- und Stromsteuer
#4/2020
WTS Energy & Consumption Tax
Newsletter
Digitalisierung bei der Energie- und Stromsteuer
#3/2020
WTS Energy & Consumption Tax
Newsletter
Referentenentwurf für ein Siebtes Gesetz zur Änderung von Verbrauchsteuergesetzen

Bis 2030 soll der Ausstoß von Treibhausgasen in der EU um mindestens 55 Prozent reduziert werden.

  • Verbrauchsteuern
  • Energierecht
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Steuerentlastungen zur Energie- und Stromsteuer

  • Verbrauchsteuern
  • Energierecht
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Digitalisierung bei der Energie- und Stromsteuer

  • Energie- und Stromsteuer
  • Tabaksteuer
  • Energierecht
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Referentenentwurf für ein Siebtes Gesetz zur Änderung von Verbrauchsteuergesetzen

  • Energie- und Stromsteuer
  • Energierecht
  • Plastiksteuer
  • Nationaler Emissionshandel für Brennstoffemission
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Alle Energy & Consumption Newsletter Ausgaben

Global Customs

#1/2022
WTS Customs
Newsletter
News on trade and customs developments from all over the world
#3/2021
WTS Customs
Newsletter
News on trade and customs developments from all over the world
#2/2021
WTS Customs
Newsletter
News on trade and customs developments from all over the world
#1/2021
WTS Customs
Newsletter
News on trade and customs developments from all over the world

News on trade and customs developments from all over the world

  • Austria: Customs law thwarts VAT law
  • Belgium: E-commerce: Belgium changes VAT rules on importer of record
  • Brazil: Brazilian Superior Court of Justice defines the calculation of penalty and interest on drawback
  • Brazil: Ex-Tariff saved from extinction
  • China: Major updates in China customs
  • France: The Goods and Services Tax Code – (A way to clarify the applicable rules!)
  • Hungary: Changes to customs administration in Hungary
  • Italy: Importer not established in the EU – operative clarifications
  • Senegal: The recent customs reforms of 20 December 2021
  • Singapore: Asia’s FTA Spree: benefits galore for businesses but caveat emptor
  • Sweden: Swedish Import VAT – Is Swedish Customs the competent authority?
  • United Kingdom: National Security and Investment Act
  • United Kingdom: Brexit 2022 update
  • United States: Outcome of “De Minimis” will have Major Effects on E-Commerce Importations and the US FTZ Program
  • Vietnam: Import of software to Vietnam
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News on trade and customs developments from all over the world

Brazil: Ex-Tariff on the brink of extinction
China: Major updates in China Customs
France: Customs administration – French cultural exception?
Italy: The importer is almost always responsible in case of an untrue certificate of origin
Mexico: CFDI with consignment note complement
Pakistan: Pakistan Single Window (PSW)
United Kingdom: EU export controls on dual-use goods: the latest update
Vietnam: Duty–free goods imported for export production and processing

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News on trade and customs developments from all over the world

Brazil I: Customs Controls to Curb Red Tape
Brazil II: Brazil issues regulation to combat customs fraud
China: Major updates in China Customs
Italy I: Simplifications for authorisation to the “approved place for export”
Italy II:Simplified procedure for relief from the import duties of reimported goods
Mexico I: Changes in customs compliance regulations
Mexico II: New Framework as of 2020 & 2021
Mexico III: New Free Zone in Chetumal, Quintana Roo
Portugal: Brexit implications on customs
Ukraine: New Rules on Authorised Economic Operators Implemented in Ukraine
Vietnam: Vietnam’s implementation of the EU and Vietnam Free Trade Agreement (“EVFTA”)

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News on trade and customs developments from all over the world

Regions

Asia Pacific: Regional Comprehensive Economic Partnership (RCEP): the world’s largest Free Trade Area and business opportunities in the Asia Pacific region

European Union: E-commerce and new provisions on low-value consignments


Additional country news

China I: China Export Controls 2.0

China II: China launches four free trade zones

Malaysia: ASW – A game changer for ASEAN trade and Customs clearance

Philippines: The Philippines Implements its “Strategic Trade Management Act” (Republic Act No. 10697)

USA: America’s New US President and International Trade: 5 Feb. 2021

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Global Expatriate Services

#1/2022
WTS Global Expatriate Services
Newsletter
Wegfall der Home-Office-Regelungen zum 30.06.2022
#3/2021
WTS Global Expatriate Services
Newsletter
Dienstreisen in die USA - was ist steuerlich zu beachten?
#2/2021
WTS Global Expatriate Services
Newsletter
VAE ab 1. Januar 2022 vertragsloses Ausland
#1/2021
WTS Global Expatriate Services
Newsletter
Finnland - Änderung der Meldepflichten ab 1. Oktober 2021

Wegfall der Home-Office-Regelungen zum 30.06.2022

Bundesministerium der Finanzen hat auf die weitgehend aufgehobenen
Maßnahmen zur Bekämpfung der Covid-19 Pandemie reagiert und ein Ende
der Home-Office-Regelungen angekündigt

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Dienstreisen in die USA - was ist steuerlich zu beachten?

Die verstärkte Vernetzung zwischen Einwanderungs- und Steuerbehörden erhöht zunehmend die Entdeckungswahrscheinlichkeit

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VAE ab 1. Januar 2022 vertragsloses Ausland

VAE Doppelbesteuerungsabkommen mit den Vereinigten Arabischen Emiraten tritt zum 31.12.2021 außer Kraft

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Finnland - Änderung der Meldepflichten ab 1. Oktober 2021

Ab dem 1. Oktober 2021 gilt in Finnland eine verschärfte Meldepflicht für nach Finnland entsandte Mitarbeiter aus dem EU/EWR-Ausland sowie Drittstaaten

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Alle GES Ausgaben

Global Financial Services

#1/2022
WTS Financial-services
Newsletter
News from ten European countries, covering especially WHT topics related to the international Financial Services industry
#4/2021
WTS Financial-services
Newsletter
News from thirteen countries with a focus on the international Financial Services industry
#3/2021
WTS Financial-services
Newsletter
News from eleven countries with a focus on the international Financial Services industry
#2/2021
WTS Financial-services
Newsletter
News from fifteen countries with a focus on the international Financial Services industry

News from ten European countries, covering especially WHT topics related to the international Financial Services industry

  • Hot topic: ECJ landmark decision in the case C-545/19 (AEVN) dated 17 March 2022
  • Hot topic: OECD Commentary on Pillar Two
  • Austria: Supreme Administrative Court on foreign Trusts
  • Belgium: New fund type – Belgian ELTIF & WHT reclaim
  • China: Change in taxation of equity investments
  • Czech Republic: New Czech government & increase of interest rate
  • France: Tax measures on gains from the sale of digital assets
  • Germany: Economic ownership and securities lending & WHT on crypto fund units
  • Netherlands: Government proposal to curb dividend stripping
  • Poland: Supreme Administrative Court on beneficial ownership & Indirect transactions with tax havens
  • Sweden: WHT for pension funds & VAT treatment of interchange fees in Sweden
  • UK: HMRC on Implementation of Pillar Two, ISA compliance and Uncertain Tax Treatment & Review of UK funds regime
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News from thirteen countries with a focus on the international Financial Services industry

Recent EU developments with respect to WHT
Argentina: Tightening of the foreign exchange control framework, increase of Corporate Income Tax, taxation of crypto currencies, & Supreme Court decision on interest deduction
Austria: Draft bill on new Austrian tax regime for crypto currencies published  
Czech Republic: Act on Investment Companies and Investment Funds & Green Tax  
Finland: CJEU Advocate General Opinion (C-342/20) on tax exemption criteria designed for contractual funds & Changes to the interest deduction limitation rules 
France: VAT option for banking and financial services (draft bill) 
Germany: Impact of recent Coalition Agreement on the FS industry, Revised CFC rules & Introduction of check the box regime 
India: Taxation of Dividend income 
Ireland: The taxation of crypto currency in Ireland 
Netherlands: Court decisions on German real estate investment fund with Dutch real estate income & Dividend tax refund for UK pension fund 
Poland: Polish Deal – selected WHT issues (incl CIVs) 
Slovenia: Taxation of crypto currencies 
Sweden: Proposed tax on credit institutions & Postponement of new WHT Act 
Switzerland: Reform of Swiss WHT regime & New legal framework on implementation of international tax agreements 

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News from eleven countries with a focus on the international Financial Services industry

Germany: Introduction of crypto fund units
Austria: New CJEU decision on VAT exemption
Belgium: Investment funds and the new annual tax on securities accounts
Denmark: Fidelity Funds and 24 June 2021 Supreme Court (Update) – Beneficial ownership – Tax Havens
Finland: Government Budget Proposal – Supreme Administrative Court on taxation of carried interest
Germany: Administrative guidance on securities lending transactions
Hungary: New taxation rules for crypto assets
Ireland: Share Schemes in the Irish Tax System
Italy: Tax exemption on interest from medium / long term loans paid to foreign investment funds – Tax regime of interests on loan granted to Italian tax resident persons by non-resident banks
Luxembourg: Refund of Luxembourg dividend WHT and proof of beneficial ownership
Poland: Polish Deal – WHT scheme, holding companies and VAT option
Switzerland: Substantial reform of Swiss WHT and Stamp Tax

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News from fifteen countries with a focus on the international Financial Services industry

WHT reclaim – CJEU Case C-545/19 (“AEVN”) – Update
Belgium: New annual tax on securities accounts introduced
Czech Republic: Taxation of capital gains of German and Liechtenstein tax residents
Denmark: Danish High Court (Landsretten) issues two rulings in beneficial ownership on dividends
Finland: Taxation of crypto assets
France: The new French-Luxembourg tax treaty: comments from the French tax authorities
France: Consequences of the Brexit on direct tax in France
France: E-Invoicing & E-Reporting obligations in France
Germany: Upcoming legislation on crypto assets, new fund types, WHT reclaims and ATAD
India: Tax incentives set to attract global investors
Encashment Tax in Ireland – a recent amendment
Italian tax exemption on dividends paid to foreign investment funds
Luxembourg: New guidance on DTT mutual agreement procedure
Dutch Supreme Court of 9 April 2021 regarding Dutch dividend WHT refund claims
Polish WHT landscape – uncertainty and abeyance since 1 January 2019
Spain: Supreme Court on WHT exemption for sovereign wealth funds
Sweden: Crypto assets
Spring 2021: Reshaping UK‘s tax landscape

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Global Mobility

#2/2021
WTS Global Mobility
Newsletter
#workfromanywhere – Time to balance the benefits and risks
#1/2021
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries
#2/2020
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility in 17 selected countries
#1/2020
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility in 9 selected countries

#workfromanywhere – Time to balance the benefits and risks

We are pleased to present this special edition of our Global Mobility newsletter about one of the hottest topics currently: #workfromanywhere

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Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries

 

Austria: Wage withholding tax for foreign employers abolished

Bulgaria: COVID-19: what are the implications on employees and employers in Bulgaria in 2021

China: Tax honeymoon for expatriates ending on 31 December 2021

Germany/France: Being prepared for the 2020 French and German tax return filing season

Germany II: New tax return filing obligation for non-residents in Germany

Hungary: Guidance to Social Security and Personal Income Taxation concerns regarding the COVID-19 pandemic

Italy: The Italian tax regime for “impatriates” – Recent amendments

Russian Federation: Migration and Personal Income tax updates 2021

Senegal: Shall a foreign employee, assigned to Senegal to perform a contract signed between its employer and a local company for less than 90 days, file personal income tax in Senegal?

Sweden: Sweden adopts the Economic Employer Concept and expands companies’ obligations to make tax deductions as of January 2021

The Czech Republic: Taxation of income from employment and entrepreneurship since 2021

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Brief overview of recent or expected changes in the area of Global Mobility in 17 selected countries

Austria: Home Office work in Austria and consequences due to Covid-19
Chile: COVID-19 crisis, forced permanency and PE
China: Does the coronavirus cause any impact on the IIT of individuals stranded in China?
Costa Rica: Tax treatment for employees staying in Costa Rica
Czech Republic: The influence of anti-COVID measures on tax residence and affiliation to social insurance regulations
Germany: Stay compliant when working from home
Hungary: Expat employees working from home
Italy: Issues related to working from home or remotely during the Covid crisis
Kenya: Virtual work – Tax considerations of the new normal
The Netherlands: Working from home due to the coronavirus: the Dutch tax impact
Poland: COVID-19 tax and social security guidelines still to come
Portugal: Working remotely from Portuguese home office due to thepandemic and beyond
The Russian Federation: Stuck in Russia due to the Corona pandemic
Sweden: Swedish tax liability for individuals during COVID-19
Turkey: Working remotely from Turkey
Ukraine: Migration and taxation issues in times of COVID-19
Vietnam: Does having an employee in Vietnam create a permanent establishment?

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Brief overview of recent or expected changes in the area of Global Mobility in 9 selected countries

Austria: New wage withholding tax obligation in Austria as per 01/01/2020
Belgium: Belgians working in Luxembourg – 24-days’ tolerance mayincrease to 48 days
China: Announcements concerning the 2019 annual filing of individual income tax (IIT) and the coronavirus pneumonia (COVID-19) epidemic
Costa Rica: Salary Income Tax (SIT) and Social Security Charges (SSC)
France: Tax domicile in France of the corporate executives of French major companies
Germany: New flat-rate tax for Branch Travellers
Italy: Italy’s measures towards future: young people of excellence, sharing of parenthood, rise of smart working
The Netherlands: Workers posted to the Netherlands reporting obligation implemented
Poland: New tax exemption and new rules, if tax still has to be paid
Turkey: Recent Developments in Turkey
Ukraine: Major amendments introduced in 2020 – affecting individuals’ taxation

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Alle Global Mobility Newsletter Ausgaben

Global VAT

#1/2022
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#4/2021
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#3/2021
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#2/2021
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Austria: Change in the VAT treatment of rental revenues of foreign property owners
  • Belgium: VAT registration with a fiscal representative, new rules on guarantees
  • France: Changes in sight
  • Germany/EU: Changes to Intrastat reporting
  • Hungary: VAT changes from 2022
  • Italy: E-invoicing via SDI extension
  • The Netherlands: Developments for investment funds and VAT fiscal unities
  • Poland: Voluntary e-invoice as of 1 January 2022

Further countries

  • China: Changes to indirect tax surcharges
  • Kingdom of Saudi Arabia: Changes to VAT, invoicing and customs charges
  • Singapore: Expanding the scope of application of GST
  • Ukraine: New VAT regulations taking effect in 2022
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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

Austria: Higher court confirms the granting of interest for overdue VAT credits
France: First flavour of the planned ambitious e-invoicing and e-reporting reform
Germany I: Sale of admission tickets for events, non-objection regulation
Germany II: Postponed: warranty commitments granted for remuneration as insurance transaction
Hungary: eVAT – What does the new draft eVAT return mean for taxpayers?
Poland: Further changes in the Polish VAT Act
Romania: Implementation of the Standard Audit File for Tax (SAF-T)


Further countries

Ukraine: Taxation of motivational fees

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

Austria: Tax trap with Value Added Tax assessment
France: Facilitating the reporting obligations of foreign operators
Germany I: Warranty commitments granted for remuneration as insurance transaction
Germany II: Supervisory board members as taxable persons
Hungary: Online invoice reporting and self-billing
Italy: Input VAT refund via web portal
Poland: VAT group treatment


Further countries

Nigeria: Validity of the VAT Act
Ukraine: Taxation of digital services

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Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

Denmark: Requirements for foreign businesses registered for VAT in Denmark
Germany I: Work deliveries – update
Germany II: ECJ case “Danske bank” and its potential effects on German VAT landscape
Hungary: 5% VAT on new residential properties
Poland: E-invoices as a new solution in the Polish law
Portugal: Update on the reverse charge mechanism for non-resident taxpayers
Spain: Pre303 – a service for everyone


Further countries

Chile: Simplified tax regime for digital services
Kingdom of Saudi Arabia: Tax exemptions for the Special Integrated Logistics Zone entities

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Alle Global VAT Ausgaben

International Corporate Tax

#1/2021
WTS ICT
Newsletter
Changes in international tax law and country-specific developments with respect to the taxation of permanent establishments in 10 selected countries
#1/2019
WTS ICT
Newsletter
Changes in international tax law and country-specific developments with respect to the taxation of permanent establishments in 10 selected countries

Changes in international tax law and country-specific developments with respect to the taxation of permanent establishments in 10 selected countries

Europe: European Commission Communication on Business Taxation for the 21st century
Austria: Austrian Supreme Administrative Court on beneficial ownership of trademarks
China: Will an expatriate’s China tax position change due to COVID-19?
France: The French Supreme Court refers to the international definitions of permanent establishment
Germany: German registered IP of foreigners subject to tax in Germany
Italy: Step-up and realignment procedure for businesses
Netherlands: Proposal to disallow unilateral downward transfer pricing adjustments
Russia: Russian Federal Tax Service on intragroup services by MNCs to subsidiaries located in Russian Federation
Spain: 5% taxation on dividends and capital gains
United Kingdom: Tax Implications of the 2021 UK Budget
United States of America: Debt Financing in the U.S. – What a foreign investor needs to know

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Changes in international tax law and country-specific developments with respect to the taxation of permanent establishments in 10 selected countries

Austria: Construction PE – Austrian MoF on influence of trial runs and subcontracting
Azerbaijan: Amendments to the Tax Code of Azerbaijan
Benin: Permanent Establishments – forthcoming developments after introduction of public-private partnership law
Chile: Permanent establishment – a modern concept?
Indonesia: Development of permanent establishment in Indonesia
Malaysia: Permanent establishment: a total revamp or just a formality?
The Netherlands: Changing (Dutch) permanent establishment
Pakistan: Permanent establishment tax regime – key developments and issues
Senegal: For a contract concluded between a Senegalese company and a foreign one, are all the products necessarily subject to corporate income tax (CIT) in Senegal?
Vietnam: Permanent establishment (PE) in Vietnam

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Internationales Steuerrecht

#1/2021
WTS Internationales Steuerrecht
Newsletter
Internationales Steuerrecht 1/2021

Internationales Steuerrecht 1/2021

Bundesverfassungsgericht hebt BFH-Urteil vom 27.2.2019 – I R 73/16 – auf

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  Lohnsteuer

#3/2021
WTS Lohnsteuer
Newsletter
Pauschbeträge bei beruflich veranlassten Umzügen
#2/2021
WTS Lohnsteuer
Newsletter
Abgrenzung von Barlohn und Sachlohn
#1/2021
WTS Lohnsteuer
Newsletter
Aktuelles zum Jahreswechsel 2020/2021
#5/2020
WTS Lohnsteuer
Newsletter
Reisekosten: Aktualisiertes BMF-Schreiben und Auslandspauschalen für 2021

Pauschbeträge bei beruflich veranlassten Umzügen

Pauschbeträge bei beruflich veranlassten Umzügen: rückwirkende Erhöhung ab 01.04.2021 und neue Werte ab 01.04.2022

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Abgrenzung von Barlohn und Sachlohn

Regelungen des BMF-Schreibens vom 13.04.2021 zur Abgrenzung von Barlohn und Sachlohn

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Aktuelles zum Jahreswechsel 2020/2021

Aktuelle Verwaltungsanweisungen und die wesentlichen lohnsteuerlichen Änderungen zum Jahreswechsel

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Reisekosten: Aktualisiertes BMF-Schreiben und Auslandspauschalen für 2021

Mit Schreiben vom 25.11.2020 hat das BMF das bisherige Schreiben vom 24.10.2020 ersetzt und dabei die aktuelle BFH-Rechtsprechung berücksichtigt. Das Schreiben gilt für alle offenen Fälle

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Alle Lohnsteuer Newsletter Ausgaben

Transfer Pricing

#1/2022
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 15 countries
#3/2021
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 15 countries
#2/2021
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 16 countries
#1/2021
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries

Transfer Pricing Newsletter: Update on the recent news and cases in 15 countries

Europe

  • Austria: No annual CbCR notification required since 1 January 2022
  • Czech Republic: The Czech Supreme Administrative Court’s thoughts on related party definition
  • France: The RKS case: shades of nuance in TP by the French Supreme
  • Administrative Court
  • Germany: New case law on the determination of arm’s length interest
  • rates for intercompany loans
  • Ireland: TP Compliance requirements in Ireland
  • Italy: New rules on TP documentation
  • The Netherlands: Netherlands disallows unilateral downward TP adjustments
  • Poland: Polish regulations on “indirect” transactions with tax havens
  • Portugal: Amendments to Transfer Pricing legislation
  • United Kingdom: Outcome of the UK consultation on TP documentation  
  • Ukraine: Ukrainian Ministry of Finance clarifies new TP rules on business purpose
     

Further Countries

  • Brazil: Effects of extinction of LIBOR rate to Brazilian TP controls
  • China: Deduction of interest charged by related parties  
  • New Zealand: New BEPS disclosure guidance and preparation forms
  • Taiwan: Taiwan CFC rules will be implemented as of 2023 in response to the Global Minimum Tax
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Transfer Pricing Newsletter: Update on the recent news and cases in 15 countries

Europe

Austria: New Austrian Transfer Pricing Guidelines 2021
Belgium: Belgian Transfer Pricing court case: a rare occurrence
France: The Engie Case: an ambitious new approach by the French Tax Administration
Germany: German Federal Ministry of Finance: Administrative Principles 2021 on Transfer Pricing published
Germany: Recent changes on German Tax Law concerning Transfer Pricing
Ukraine: State Tax Service intensifies TP control


Further Countries

Argentina: Transfer Pricing developments in Argentina
Benin: Transfer Pricing Update Benin
Chile: Migration of the approach of the Chilean Revenue Service to segments with greater fiscal impact
China: Responses to practical questions on the Transfer Pricing implications of the COVID-19 impacts15
Nigeria: Transfer Pricing Update on Nigerian TP case
Senegal: Implementation of Action 12 of BEPS project: a strengthened internal tax system
Taiwan: Supreme Administrative Court decides on one-time Transfer Pricing adjustments
Thailand: TP legal framework and practical insights
United States: The US’ role in global adoption of Pillar 1 and Pillar 2 / ongoing conversations in the US on tax reform / a status update on US tax reform
Vietnam: Transfer Pricing Update Vietnam

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Transfer Pricing Newsletter: Update on the recent news and cases in 16 countries

Europe
Austria: New Austrian Transfer Pricing Guidelines 2020
France: Self-financing through intangible assets or how to generate significant tax savings
Germany: German Federal Ministry of Finance: Administrative Principles 2020 published
Hungary: Pandemic does not stop TP audits in Hungary
Italy: New Rules on the Transfer Pricing Documentation
The Netherlands: Proposed limitation to Dutch unilateral downward adjustments
Poland: New documentation requirements for transactions with tax havens as of 1 January 2021
UK: UK Consultation on Transfer Pricing Documentation

Further Countries
Argentina: Mandatory Disclosure Framework and Transfer Pricing
Brazil: New ‘Local File’ Requirements in Brazil
Chile: Recent cases on TP – Chile vs Avery Dennison Chile SA (FY 2012)
China: China releases public consultation paper on simplified unilateral APA procedures
Ghana: Ghana introduces new Transfer Pricing Regulations
India: Transfer Pricing Update India
Senegal: Latest Transfer Pricing tax reform implementing Action 12 of the OECD BEPS project
Vietnam: The regulations on the Advance Pricing Agreement (“APA”) and its modification

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Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries

Europe
France: Proof of the interest rate applied between related companies
Spain: Transposition of directive 2017/1852, of the council of 10 October 2017, relating to the integration of mechanisms or the resolution of tax disputes in the European Union into Spanish domestic law
Sweden: New guidance on financial guarantees
Ukraine: New business purpose test in Ukrainian tax law

Further Countries
Argentina: Argentina adds new transfer pricing documentation requirements for operations with intermediaries
Chile: Adoption of new transfer pricing requirements: master file & local file
Costa Rica: Transfer pricing update for Costa Rica
India: Updates on the Mutual Agreement Procedure (MAP)
China publishes annual APA report
Nigeria: Averting penalties on TP transactions by means of proper TP compliance
Senegal: The Multilateral Convention of OECD BEPS project: Senegal’s position and its impact on its bilateral DTTs
Taiwan: Draft amendments to transfer pricing assessment rule
Vietnam: New decrees on transfer pricing

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Alle TP Newsletter Ausgaben

Umsatzsteuer

#2/2019
WTS Umsatzsteuer
Newsletter
Anstehende Gesetzesänderungen im Rahmen des Jahressteuergesetzes 2019
#1/2019
WTS Umsatzsteuer
Newsletter
"Aus der Praxis“ - Aktuelle Entwicklungen beim Brexit
#3/2018
WTS Umsatzsteuer
Newsletter
ECOFIN einigt sich über "Quick Fixes" und andere Maßnahmen
#2/2018
WTS Umsatzsteuer
Newsletter
EU-Kommission: Veröffentlichung des zweiten Teilschritts zum endgültigen Mehrwertsteuersystem

Anstehende Gesetzesänderungen im Rahmen des Jahressteuergesetzes 2019

  • Umsetzung der Quick Fixes im UStG und der UStDV    
  • Weitere Gesetzesänderungen im Rahmen des „Jahressteuergesetzes 2019“
  • EuGH entscheidet erneut auf Kreditgewährung statt einer Lieferung von Kraftstoffen bei Verwendung von Tankkarten, EuGH 15.05.2019
  • BMF nimmt erneut Stellung zu den Voraussetzungen für die Steuerbefreiung der Umsätze für die Seeschifffahrt, BMF 18.06.2019
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"Aus der Praxis“ - Aktuelle Entwicklungen beim Brexit

  • Gesetzgebung – Planung, Recht, Umsetzung
  • Aus der Praxis
  • Rechtsprechung und ihre Folgen
  • Finanzverwaltung
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ECOFIN einigt sich über "Quick Fixes" und andere Maßnahmen

  • ECOFIN einigt sich über "Quick Fixes" und andere Maßnahmen
  • Bauträger können Umsatzsteuer auf bezogene Bauleistungen vom Finanzamt zurückfordern, BFH 27.09.2018
  • BMF-Entwurf zur Rückwirkung einer Rechnungsberichtigung für Zwecke des Vorsteuerabzugs, BMF 15.10.2018
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EU-Kommission: Veröffentlichung des zweiten Teilschritts zum endgültigen Mehrwertsteuersystem

  • Veröffentlichung der EU-Kommission zum zweiten Teilschritt zum endgültigen Mehrwertsteuersystem
  • Entwurf eines „Jahressteuergesetzes 2018“
  • Erleichterung der Rechnungsvoraussetzungen bei Inanspruchnahme des Vorsteuerabzugs
  • Antwortschreiben des BMF an die Verbände zu Rückfragen hinsichtlich Konsignationslager
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Alle Umsatzsteuer Newsletter Ausgaben
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