PWC Blog » Tax & Legal
1 FOLLOWERS
Stay up-to-date with current developments and relevant innovations in the field of taxes and law in English. The articles published on this page provide insightful perspectives on various Tax changes, regulations, and practices in Germany and the World. PwC is one of the leading auditing and consulting firms across the globe.
PWC Blog » Tax & Legal
2d ago
In a request for a preliminary ruling from Luxembourg the ECJ was asked under what conditions a tax administration may seek disclosure from a lawyer in the context of an exchange o ..read more
PWC Blog » Tax & Legal
6d ago
The case before the European Court of Justice (ECJ) concerned an annulment application in respect of a decision by the European Commission that certain parts of the UK’s controlled ..read more
PWC Blog » Tax & Legal
2w ago
Certain type of capital investment income may be taxed under the partial income method (so called half-income method) upon application of the taxpayer and is valid for another 4 ye ..read more
PWC Blog » Tax & Legal
2w ago
In a recent judgment the Supreme Tax Court decided that the increase in value of shares in a corporation for the purposes of inheritance and gift tax must be determined in accordan ..read more
PWC Blog » Tax & Legal
3w ago
The Supreme Tax Court decided that a hidden profit distribution may be assumed if the shareholder saves own expenses. Such cost savings can also be the result of a waiver of an ag ..read more
PWC Blog » Tax & Legal
3w ago
The EU is planning a comprehensive reform of its customs legislation that will fundamentally change the way goods are imported and exported in the single market. The necessary step ..read more
PWC Blog » Tax & Legal
3w ago
In a most recently published decision, the Supreme Tax Court held that the transfer of the tax privilege for business assets, rented residential property and family homes among co ..read more
PWC Blog » Tax & Legal
3w ago
See the Newsalert from our EU Direct Tax Group on the decision of the General Court to annul the European Commision's decision in Apple ..read more
PWC Blog » Tax & Legal
3w ago
The Supreme Tax Court had asked the European Court of Justice for a preliminary ruling on the question of a direct refund claim in the case of incorrectly invoiced and paid German ..read more
PWC Blog » Tax & Legal
3w ago
Following a judgment of the Supreme Tax Court, the tax authorities confirm that incongruent profit distributions - i.e. profit distributions that deviate from the share in the shar ..read more