No. 19 | Autumn 2023
Latest updates in the area of International Taxation as shared between members of the GGI International Taxation Practice Group (ITPG). #ggi #ggiitpg #ggi
US taxation of digital economy is confusing and inconsistent among states
Be careful of Australian employee incentive scheme rules
New investment management exemption in Italy
Digital Nomads in Andorra
German Ministry of Finance draft bill (Pillar 2) to ensure a global minimum taxation for groups of companies
The non-association of tax liability and civil law transactions in Germany
Australian tax residency update
ATAD 3: What next for the “Unshell Directive”?