AIQUNITED

German Investment Tax Act vs. German Foreign Tax Act

Precedence of the German Investment Tax Act Over the German Foreign Tax Act Under the ATAD Implementation Act Background On 25 June 2021, the German Federal Council (Bundesrat) approved the Act on the Implementation of the Anti-Tax Avoidance Directive, which had already been published in the Federal Law Gazette (Bundesgesetzblatt) on 30 June 2021. The …

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Adoption of the Delegated Act Supplementing Article 8 of the Taxonomy Regulation

EC: Supplementing Article 8 of the Taxonomy Regulation On 6 July 2021, the European Commission adopted the Delegated Act (the “DA”) supplementing Article 8 of the Taxonomy Regulation for review by the European Parliament and Council. The Delegated Act provides for specific details on the content and presentation of information that both financial and non-financial undertakings are …

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UPDATE : European Union postpones deadline for “DAC 6”

Commission proposes postponement of taxation rules due to Coronavirus crisis On 14 May 2020, we already informed about a proposal by the European Commission to postpone the original deadline for DAC 6 notification due to the restrictions during the COVID-19 pandemic. The Luxembourg Ministry of Finance endorsed this proposal in a publication of 4 June …

UPDATE : European Union postpones deadline for “DAC 6” Read More »

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