Oliver Biernat
With wars going on and disruptive rulers at the head of powerful countries, it is not easy to continue the efforts of tax harmonisation and exchange of information between many countries. After the US have announced that they will exit the minimum taxation rules and will even punish European groups of companies that will apply those rules on US companies, it becomes increasingly important to look at the individual tax laws of each country.
This publication aims at providing guidelines on steering your businesses in various jurisdictions tax-wise. The authors all belong to member firms of the GGI alliance and are ready to work together on cross-border issues or recommend an expert in the country of need. In this publication they summarise up-to-date developments in tax law for you so that you can react in time. If you need more information, please feel free to contact the author directly.
Topics cover among other things the question of deductibility of interest on intragroup loans in Georgia, how the European Union wants to stop evasion of withholding taxes on dividends with dividend stripping, how to use the corporate dividend exemption regime as a small company in UK, changes to the foreign resident capital gains withholding regime in Australia, tax incentives for foreign businesses in Mexico, if different tax regimes for individuals moving to Italy could be combined, risks of hiring freelancers in the Netherlands, tax pitfalls of waiver of shareholder loans in Germany, how a judgement of the Court of Justice of the European Union opened up the possibility of benefiting from corporate income tax (CIT) exemptions for all foreign funds invested in Poland, and finally implications from the end of the UK Non-Dom Regime.
Enjoy reading.
Oliver BiernatResponsible Editor & Global Chair of the GGI ITPG
GGI member firmBenefitax GmbH Steuerberatungsgesellschaft WirtschaftsprüfungsgesellschaftFrankfurt am Main, GermanyT: +49 69 256 227 60
Advisory, Auditing & Accounting, Corporate Finance, Fiduciary & Estate Planning, Tax
Benefitax GmbH is a tax consultancy and public auditing company located in Frankfurt, which is widely recognised as the financial centre of Germany. Benefitax predominantly serves German entities of foreign multinational groups, mid-sized German companies with cross-border activities and wealthy private individuals.
Oliver Biernat is Founder and Managing Partner of Benefitax. He is a German Chartered Accountant, Certified Tax Advisor and Specialist Advisor for International Taxation with more than 30 years of experience. Since 2008, he has chaired GGI’s International Taxation Practice Group (ITPG), increasing its size to more than 645 experts from 90 countries in the process. Contact Oliver.
