On 9 October 2022, the UAE Ministry of Finance (MoF) published Federal Decree Law No. 47 of 2022 (UAE Corporate Tax Law). The UAE Corporate Tax Law applies to Taxable Persons operating in the UAE and is effective for financial years beginning on or after 1 June 2023.
Im German Tax Update dieser Woche besprechen wir Folgendes: Veräußerungsgewinn bei mehrstöckigen Personengesellschaften: BFH schafft erstmals Klarheit bei der gewerbesteuerlichen Behandlung, und EuGH bestätigt: Vorsteuerabzugsverweigerung und gesamtschuldnerische Haftung bei Umsatzsteuerbetrug sind miteinander vereinbar.
In this week’s German Tax update, we discuss the following: Disposal Gains in Tiered Partnerships: BFH Provides First Clear Guidance on Trade Tax Treatment, and CJEU Confirms: Denial of VAT Deduction and Joint and Several Liability in Cases of VAT Fraud Are Compatible.
With the ‘One Big Beautiful Bill Act’ (OBBBA), the US Congress is passing far-reaching tax changes. There is also an acute need for action for companies based in Germany with US subsidiaries, permanent establishments or IP structures.
