Category: International Taxation

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German Parliament Approves IHT Reforms

Germany’s upper house of Parliament, the Bundesrat, has approved a bill to tighten the eligibility criteria for inheritance tax exemptions for family-owned companies. The changes mean that inheritance tax exemptions

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UK Government Warned By OTS On IR35 Changes

The UK’s Office for Tax Simplification (OTS) has called on the UK Government to rethink its plans to reform the IR35 legislation, which covers those persons working through an intermediary.

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CIOT Recommends New Approach On IR35 Compliance

The Chartered Institute of Taxation has recommended a new approach to tackling non-compliance with the UK’s IR35 income tax and National Insurance contributions legislation. IR35 is the income tax and

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Australia, Germany Sign New DTA

Australia and Germany have signed a new double tax agreement (DTA) that lowers withholding tax rates on cross-border income and introduces new anti-abuse and prevention of non-taxation rules. The new

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