ATO guidance on meaning of employee for Super Guarantee (SG) purposes
July 17, 2025
Learn the Australian Tax Office's guidance regarding the definition of employee for Super Guarantee (SG) purposes.
German Tax Update – 10 July 2025
July 16, 2025
In this week’s German Tax update, we discuss the following: Disposal Gains in Tiered Partnerships: BFH Provides First Clear Guidance on Trade Tax Treatment, and CJEU Confirms: Denial of VAT Deduction and Joint and Several Liability in Cases of VAT Fraud Are Compatible.
Exploring Indirect Transfer Rules in APAC region: Effects of the Hong Kong Inward Re-Domiciliation Regime
July 14, 2025
Learn the Indirect Transfer Rules in key APAC jurisdictions and the potential tax implications of re-domiciling a nonresident company to Hong Kong.
US Tax Reform 2025: What Consequences Does the OBBBA Have for German Companies With US Operations?
July 14, 2025
With the ‘One Big Beautiful Bill Act’ (OBBBA), the US Congress is passing far-reaching tax changes. There is also an acute need for action for companies based in Germany with US subsidiaries, permanent establishments or IP structures.