A shareholder may generally receive payments free of tax if they originate from the profit distributions of a corporate body and if these payments can […]
A so-called functional holding company or management holding company is deemed to be a business that has to register for VAT if its sole purpose is […]
Occasional private sales on the internet will usually have no tax consequences. If the internet sales continue to grow, however, there is a risk that […]
Business-related benefits for employees that are provided by employers in addition to the remuneration that would in any case be due may be taxed on […]
In view of the global pandemic, in some cases, employees are working exclusively from a home office (HO). If an employee lives in another country then […]
It is essential for businesses that operate internationally to continuously examine the transfer pricing rules. New situations such as, in particular, […]
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