International Tax Round-up - July 2021
This publication gives an overview of key international tax developments across the Linklaters network. Please click here to read the publication.
- Global tax reform – G20 Finance Ministers reach historic agreement on new international tax framework
- EU Green Deal – “Fit for 55” Package published
- Proportionality principle limits the offsetting of disputed tax receivables against tax payables
- Administrative Supreme Court – Three significant decisions relating to the taxation of management package/employee incentive
- ATAD Implementation Act, Tax Haven Prevention Act and Act to Modernise the Corporate Income Tax Law promulgated
- The Federal Ministry of Finance on the tax treatment of “cum/cum transactions”
- Remuneration for the temporary transfer of rights entered in a domestic public book or register
- Interest deduction limitation – Hunkemöller case
Should there be questions or in case you are interested to further discuss any of the developments, please do not hesitate to contact your local Linklaters tax team.