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Withholding tax for construction services and its tax risks for businesses, lessors & Co.

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]

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Provisioning for subsequent costs in the case of tool manufacturing

The Federal Fiscal Court (BFH) recently had to decide whether or not a provision should be created for the cost of service, maintenance and storage of […]

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