On 10 June 2021, the German Parliament (Bundestag) adopted the Act on the Implementation of the Digitalisation Directive (Gesetz zur Umsetzung der Digitalisierungsrichtlinie, DiRUG) of the European Union, setting the framework for the online formation and registration of branches of new businesses in Germany.
Our international tax group has an excellent reputation for advising on high profile, complex and innovative transactions.
Our team of highly experienced commercial tax lawyers regularly work on complex and cross border transactions, especially in our core markets of Energy, Real Estate and Transport, finding innovative solutions to the most complex problems.
We advise on M&A (buy-side and sell-side), financings, joint ventures, reorganisations, disputes and investigations, and general tax consultancy/advisory matters. Our work includes structuring transactions, reviewing and negotiating contracts, due diligence and advising on modelling assumptions, management incentives and post-transaction matters. Our clients include corporations, private equity houses, banks, funds, institutional investors, family offices, management teams and individuals.
RD-L 12/2021 adopts urgent measures in the field of energy taxation and generation, as well as regarding the management of the regulatory levy and the water-use tariff.
Ambitious proposals from the OECD to restructure the system of global taxation of multinational companies are gaining real momentum. This article discusses these proposed reforms, their potential to cut through tax policies applied to shipping and whether shipping will gain an exemption from the global minimum effective tax rate.