Type of publication: Technical

AGN EMEA Tax Committee News

A Practical Guide to Resolving Double Taxation Cases: Germany has concluded double taxation agreements with more than 90 countries worldwide. Applying these agreements does not always lead to the avoidance of double taxation in practice but sometimes leads to tax disputes due to the respective autonomous interpretation of the agreements by the participating contracting states.

AGN EMEA Tax Committee News

Introduction

In March 2024, the business tax reform bill (“Growth Opportunity Act”), which has several changes, was introduced and legalized.

AGN EMEA Tax Committee News

Introduction

Transfer pricing is a crucial issue – not only for multinational enterprises – but also for small and medium-sized enterprises (SMEs) operating in Switzerland. The tax authorities have increasingly focused on transfer pricing compliance to prevent base erosion and profit shifting (BEPS). In response, Swiss tax authorities have aligned their practices with the OECD Guidelines, adding certain Swiss-specific nuances that SMEs must understand when preparing transfer pricing documentation.

AGN EMEA Tax Committee News

What is the impact of the Organisation for Economic Co-operation and Development (OECD) Pillar 2 on companies operating in Ireland?

Ireland has implemented Pillar 2 of the OECD agreement on taxation into Irish Law. Pillar 2 effectively creates a minimum tax rate of 15% for certain groups with turnover in excess of €750 million.