This column is reprinted with the publisher’s, Wolters Kluwer, permission from Global Tax Weekly, and originally appeared on page 19, May 3rd edition.
Companies with known underpaid taxes can accrue a significant amount of delinquent interest
and penalties if the unpaid tax amount is substantial and has been increasing over a long period
of time. Therefore, when a company becomes aware that a taxing jurisdiction is offering a tax
amnesty program, they should strongly consider whether taking advantage of the program is right
for their company. This article focuses on the general opportunities and complications associated
with tax amnesty programs. As of the date of this article, Alabama, Connecticut, and Texas have
amnesty programs scheduled for 2018. Given that the Texas Amnesty Program begins May 1,
2018, we will also provide some helpful information about the program later in this article.
Germany’s Legislative Push for E-Mobility: What Employers Need to Know
July 28, 2025
Germany is expanding its tax incentives to accelerate the shift to electric company vehicles. Key measures include an increased threshold for the 0.25 percent benefit-in-kind taxation, accelerated depreciation for BEVs, and a range of tax exemptions and lump-sum reimbursements related to charging. Our article outlines the key developments and what companies should consider to structure e-mobility benefits efficiently.
The UK Statutory Residence Test (SRT) - What You Need to Know
July 25, 2025
Tax residence status can provide individuals with welcome certainty concerning their UK residence status, but it is important not to underestimate the complexity of the rules.
Overview of the BMF Instruction Sheet on Cross-Border Audit Cooperation
July 24, 2025
With its updated instruction sheet on cross-border audit cooperation, the German Ministry of Finance signals a stronger focus on coordinated tax enforcement. Joint and simultaneous audits are gaining relevance – especially in transfer pricing matters. For multinational groups, this means greater pressure to ensure consistency and audit readiness across jurisdictions.
PMK 37/2025: New Indonesia Regulation on Withholding of Article 22 Income Tax by E-Commerce Platforms
July 23, 2025
Learn how PMK 37, Indonesia's new e-commerce income tax regulation, expands the tax base and modernizes tax collection procedures under Article 22.
