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Germany: New Exit Taxation Clauses for of International Entrepreneurs

www.cms-lawnow.com/ealerts/2021/04/planned-tightening-of-exit-taxation-in-the-atad-implementation-act?cc_lang=enwww.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/2021-03-24-ATADUmsG/0-Gesetz.htmlblogs.pwc.de/german-tax-and-legal-news/2021/03/24/government-draft-for-the-implementation-of-the-anti-tax-avoidance-directive-atad-implementation-act-submitted/www.beiten-burkhardt.com/en/blogs/stn/das-bundesfinanzministerium-bmf-veroeffentlicht-das-lange-erwartete-schreiben-zur-anwendungglobaltaxnews.ey.com/news/2021-5386-german-ministry-of-finance-publishes-final-mdr-guidancewww.harneys.com/insights/no-turning-back-an-update-on-the-key-elements-of-dac6-for-eu-member-states/blog.macfarlanes.com/post/102gwdq/a-tad-taxing-germany-plans-to-charge-tax-on-departing-entrepreneurs-and-family-swww.taylorwessing.com/en/insights-and-events/insights/2021/07/verschaerfung-der-wegzugsbesteuerung-fuer-gesellschafter-von-kapitalgesellschaftenmnetax.com/germany-adopts-atad-rules-on-exit-taxation-cfcs-hybrids-45175 Update:www.pplaw.com/en/insights/drastic-tightening-exit-tax-1-january-2022globaltaxnews.ey.com/news/2021-5596-german-parliament-advances-several-tax-proposalswww.taylorwessing.com/de/insights-and-events/insights/2021/07/verschaerfung-der-wegzugsbesteuerung-fuer-gesellschafter-von-kapitalgesellschaftenwww.skwschwarz.de/details/neues-von-der-wegzugsbesteuerungwww.advant-beiten.com/de/blogs/stn/atad-umsetzungsgesetz-neuerungen-bei-der-wegzugsbesteuerung Update:blogs.pwc.de/de/german-tax-and-legal-news/article/236827/waiver-of-exit-tax-upon-return-to-germany/www.pplaw.com/en/insights/german-exit-tax-when-moving-switzerland-new-wachtler-decision-bfhwww.bundesfinanzhof.de/en/entscheidungen/entscheidungen-online/decision-detail/STRE202310249/curia.europa.eu/juris/document/document.jsf?text=&docid=211046&pageIndex=0&doclang=EN&mode=lst&dir=&occ=first&part=1&cid=3299263 See also:www.cmshs-bloggt.de/steuerrecht/bfh-kippt-ratenzahlung-bei-der-wegzugsteuer/#page=1www.skwschwarz.de/details/steuerliche-aspekte-des-wegzugs-aus-deutschland-nach-dubaiwww.skwschwarz.de/en/details/tax-aspects-of-moving-from-germany-to-dubai 0
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Germany, Tax

US: The Draft of the International Tax Overhaul

www.bilzin.com/we-think-big/insights/publications/2021/08/tax-and-wealth-services-18mnetax.com/us-senate-unveils-international-tax-reform-draft-legislation-45507us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/244635/An-incomplete-picture-Democratic-senators-release-framework-for-international-tax-overhaulus.eversheds-sutherland.com/NewsCommentary/Newsletters/244639/Digital-tax-bytes-Weekly-updatewww.dlapiper.com/en/us/insights/publications/2021/08/senators-wyden-brown-and-warner-release-draft-legislative-language-on-international-tax-proposals/info.dechert.com/10/15658/september-2021/wyden-tax-proposal–effects-on-mutual-funds–exchange-traded-funds-and-publicly-traded-partnerships.asp?sid=402b3c8f-b0fe-4472-886b-0d235483d1c6www.fenwick.com/insights/publications/u-s-tax-legislation-alert-wyden-bill-proposes-major-changes-to-gilti-foreign-tax-credit-and-other-ruleswww.finance.senate.gov/imo/media/doc/Wyden%20Pass-through%20Reform%20Section%20by%20Section.pdf?source=emailmnetax.com/us-senate-bill-would-amend-pass-through-rules-to-address-corporate-tax-abuse-45647mnetax.com/us-house-bill-adds-detail-moderation-to-corporate-tax-reform-plans-45659home.treasury.gov/news/featured-stories/why-the-united-states-needs-a-21-minimum-tax-on-corporate-foreign-earningswww.mwe.com/insights/puzzling-illustrations-of-the-administrations-gilt-i-proposals/ 0
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Tax, US Canada, Tax Information Exchange, Luxembourg, Tax, Transparency Banking, Italy, Litigation, Tax Germany, Tax

Spain: New Law for the Prevention and Actions combating Tax Fraud adopted

www.dlapiper.com/en/us/insights/publications/2021/07/spain-adopts-new-law-for-the-prevention-and-actions-combating-tax-fraud/www.garrigues.com/en_GB/new/spain-new-anti-fraud-law-publishedinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vapv0RvOFPu0QV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navf.datasrvr.com/fr1/621/29656/TAX_ALERT_TAX_FRAUD_PREVENTION_ACT.pdfwww.globalcompliancenews.com/2021/07/25/spain-tax-fraud-prevention-act140721/#page=1www.engage.hoganlovells.com/knowledgeservices/analysis/spain-law-112021-implementing-atad-and-introducing-other-measures-against-tax-fraud Update:www.garrigues.com/es_ES/noticia/catastro-aprueba-primeras-disposiciones-relativas-calculo-valor-referencia-aclara-algunaswww.garrigues.com/pt/en_GB/new/cadaster-approves-first-provisions-calculating-reference-value-and-clarifies-few-doubts See also:www.garrigues.com/sites/default/files/documents/2021013-alerta-tributario-pais-vasco-guipuzcoa.pdf 0
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Spain, Tax Nigeria, Tax, Tax Amnesty, Voluntary Disclosure