In 2019, a change to the case law of the Federal Fiscal Court (Bundesfinanzhof, BFH) with respect to the extent of corrections pursuant to Section 1 […]
In the last few years, the OECD project to combat tax avoidance (Base Erosion and Profit Shifting, abbreviated to “BEPS“), carried out between 2013 […]
In this first quarterly issue for 2020, the PKF Worldwide Tax Update newsletter again brings together notable tax changes and amendments from around […]
Businesses are able to deduct the input tax from advance payments if they have been provided with a proper invoice for the advance payment where the […]
Anyone who receives prize money should quickly clarify the issue of the tax liability situation. Whether or not prize money is subject to income tax […]
Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2020. Accordingly, employees and employers […]
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