Spain implements VAT quick fixes
Council Directive (EU) 2018/1910 was transposed into Spanish law on 4 February 2020. Together with Council Implementing Regulation (EU)...
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Investment tax law in Germany - still in development
German investment tax law continues to be in development. The German Investment Tax Act (Investmentsteuergesetz 2018, InvTA 2018) has...
International tax reform could increase global tax revenues by up to 4%
While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat...
Transfer pricing aspects of financial transactions
The OECD’s much-anticipated Transfer Pricing Guidance on Financial Transactions will form a new Chapter X of the Transfer Pricing...
US Government finalizes rules on transfers to partnerships with related foreign partners
In an effort to close the door to a potentially abusive tax scheme involving partnerships with related foreign partners, the US...
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