At the end of last year, the German Federal Government (Bundesregierung) initiated a draft bill to combat tax avoidance and to amend other tax provisions. At the center of the draft bill is the fight against the concealment of economic ... (more)
Shortly before Christmas 2016, the Federal Ministry of Finance issued the long-awaited administrative guidelines on the profit allocation for permanent establishments (profit allocation PE guidelines). The 186-page long guidelines intend to specify the application of the arm’s length principle for ... (more)
On November ,24, 2016, the OECD published its multilateral instrument on BEPS (MLI) together with an explanatory statement. In the following beinformed we provide a short overview highlighting the points we consider to be of particular interest for the investment management ... (more)
