EYGerman Ministry of Finance issues updated guidance on extraterritorial taxation of IP extending deadline for applicability of retroactive exemption in “clear” treaty cases
|Tax Alerts, Legislation & Policy, Na ...|Germany
Executive summary
On 14 July 2021, the German Ministry of Finance published an update to the guidance issued on 11 February 2021 addressing the currently discussed nonresident taxation of royalty income and capital gains relating to rights solely because these rights are registered in a public German book or register (for background, see EY Global Tax Alert, German Ministry of Finance finalizes gui…
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