The Tax Talk: Discussing tax trends and topics from around the globe

Episode 5: Matrix structures in corporate organisations! Challenges in wage tax, permanent establishments, corporate tax law and transfer pricing.

Our German tax and employment teams provide an overview of legal and tax challenges for multinational groups in relation to matrix structures. (The recording is in German)

 

Episode 4: Latest developments in Transfer Pricing

Our Global tax team provides an update on both Pillars I and II and BEPS, and provides examples of practical approaches to preparing for and managing a tax audit, including US and European considerations. In addition, this program includes an overview of transfer pricing audit trends in the US and Europe, lessons learned, as well as a discussion on alternative dispute resolution mechanisms.

 

Episode 3: Debt-equity bias reduction allowance (DEBRA)

On 11 May 2022, the European Commission published the first draft of the ‘debt-equity bias reduction allowance’ directive (DEBRA), which is designed to encourage greater equity funding and discourage excessive debt funding. In our latest Tax Talk video, Partner Lars Haverkamp, Partner Deepesh Upadhyay, Principal Associate Ferielle Habili and Prinicpal Associate Gianluca Nemec discuss the impact the directive could have on businesses, key considerations and the potential impact of DEBRA from a European perspective.

Download the slide presentation here>

 

Episode 2: Anti-Tax Avoidance Directive (ATAD 3)

In this episode, Partner Ben Jones, Counsel Jens Binding, Counsel Ferielle Habili, and Associate Myrto Archontaki discuss ATAD 3, its purpose, and the key substance regulations you need to be aware of across Germany, France and Luxembourg.

Episode 1: The German licence barrier rule

In this episode of The Tax Talk, Partner Simon Weppner and Partner Lars Haverkamp discuss the recent clarifications by the German tax authorities on the application of the German license barrier rule on intra-group royalty payments, and the effect on multinational enterprises with subsidiaries in Germany.