With immediate effect (from 2024), the new Growth Opportunities Act makes it more difficult to deduct interest for tax purposes for intragroup financing. The new rules apply not only to loans but also to debt-like or hybrid instruments.
The transition to a carbon-neutral economy is a seismic shift on a global scale, leaving no sector untouched. The urgent strategic, operational and reputational challenges are considerable, but so are the opportunities for growth. We are happy to invite you to
Transform Powerfully: Baker McKenzie Energy Transition Dialogue
Navigating your energy transition journey: Opportunities and challenges for suppliers, industrials and other market players
Thursday, 25 January 2024, 12:00 pm to 7:00 pm CET
Baker McKenzie, Neuer Zollhof 2, 40221 Dusseldorf, Germany
The 8th Frankfurt Tax Congress will take place on 17 October 2023 from 9:25am to 6:00pm CET. Please note this event will be held in German only.
High-ranking representatives from science, the judiciary, financial administration and industry discuss current developments in tax law in five key areas.
Please note that this event will be held in German only.
In February 2020, we provided an overview of the most important adopted and expected tax changes in German transfer pricing rules. We update this overview below:
Codified Law
Case Law
Administrative Directives
International Developments / OECD-Developments
Companies want and need to take action to deal with the uncertainty caused by COVID-19, or to take measures to enable their operations to weather possible outbreaks or similar events in the future. Those actions have transfer pricing implications, and if companies have an Advance Pricing Arrangement (APA), or are…