Germany

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The customary request at the end of a meal for the “Check Please” might work in a restaurant – if they ever open again – but, in the VAT world, simply asking for the “check” won’t achieve the…

In many member states’ tax law, mutual investment funds are relieved from double taxation, i.e. proceeds from investments are taxed only once even though they are earned on two levels: first at the…

According to an undisclosed policy paper that is currently circulated within the OECD, the German government is promoting an internationally coordinated reform of corporate taxation. Specifically,…