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27. June 2019

Certification for Online Vendors

Starting in 2019, marketplace operators will be held liable by the German tax authorities if German or foreign online vendors sell goods in Germany through their marketplace without paying German value-added tax.


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03. June 2019

Doing business in Germany

This guide is designed to give an insight into doing business in Germany.


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16. May 2019

Landmark decision: ECJ overturns unequal treatment of third country dividends for trade tax purposes

The violation of Union law through the unequal treatment of third country dividends for trade tax purposes has long been debated in the literature.


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17. April 2019

The New Auditor’s Opinion: A Waste of Time?

The Institute of Public Auditors in Germany (IDW) has spent much time introducing the new auditor’s opinion. Not counting the drafts which were discarded, 5 audit standards were ultimately revised or reissued entirely.


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25. March 2019

Country-by-Country-Reporting

Multinational enterprises will now document their transfer pricing in three parts: the master file for the corporate group and the company-specific local files will be supplemented by largely standardized country reports (“country-by-country reporting,” or “CbC” reporting for short).


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25. February 2019

New DACHIF brochure

The DACHIF brochures are a cooperation of Moore Stephens member firms in Germany, Austria, Switzerland, Italy and France.


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14. February 2019

BREXIT Rescue Packages in German Tax and Reorganization Law

The bill for a Brexit tax law and the Fourth Act Amending the Reorganization Act


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28. January 2019

New Disclosure Requirements for Related Parties in Accordance with ISA (E-DE) 550?

In the version of IDW Auditing Standard 270, the Institute of Public Auditors in Germany, or IDW, recently required companies whose existence is in jeopardy to make disclosures in the notes to their financial statements which are not required under the German Commercial Code. Now, in its International Standard on Auditing ISA (E-DE) 550, ISW once again plans to require companies to make disclosures concerning transactions with related parties which are not required by the German Commercial Code.


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09. January 2019

Transfer Pricing for Shareholder Expenses and Management Services

In international corporate groups, globalization and the high mobility of goods, capital and work have resulted in a situation in which various services are provided by the domestic parent company on behalf of the individual subsidiaries, or by Group management companies.


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20. December 2018

This issue of MO(O)RE News presents the latest developments in (international) tax law, accounting, labor law and business law.


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28. November 2018

Moore Stephens International Statement

Commenting on the announcement of merger discussions between BDO and Moore Stephens LLP London, Anton Colella, Global CEO, Moore Stephens International, said:


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16. October 2018

Summarised Tax Information

The summarised tax information for Germany is an abridged version of current tax and social security legislation, as at October 2018.


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04. October 2018

The upstream merger as a tax trap for a share swap

In accordance with § 21 of the German Act on the Transformation of Companies (UmwStG), the contribution of shares to a corporation can be tax-neutral under certain conditions in return for the granting of new shares in the absorbing company (share swap). However, if the contributed shares are sold within a lock-up period of 7 years, the share swap is retroactively subject to taxation (Contribution Gain II).


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27. August 2018

New Requirement to Disclose Threats to the Company’s Existence in Accordance with IDW AS 270, as Amended?

In accordance with Auditing Standard (AS) 270 of the Institute of Public Auditors in Germany (IDW), companies of all sizes and legal forms whose existence is in jeopardy will be required to include disclosures in their Notes stating that their existence is in jeopardy and explaining what led to this situation and what their legal representatives intend to do about it. The standard will take effect starting in the 2019 audit season.


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19. June 2018

BREXIT from the Viewpoint of German Companies – The United Kingdom’s Withdrawal from the EU and its Economic and Tax Consequences

On 29 March 2017, the United Kingdom (UK) became the first member state to unilaterally declare its intention to withdraw from the European Union. The outcome of the withdrawal negotiations, which will clarify the UK’s future relations with Europe, is expected to become known in October 2018.


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18. April 2018

Withholding tax exemption even for pure EU holding companies?

Through § 50d (3) of the Income Tax Act, German lawmakers seek to prevent unauthorized persons from deliberately interspersing a company based in a DTA contracting state or an EU state in order to claim benefits under the DTA or under the Parent-Subsidiary Directive (implemented in § 43b of the Income Tax Act) or the Interest and Royalties Directive (implemented in § 50g of the Income Tax Act), both of which have been implemented into national law.


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28. February 2018

Second digitalization conference of MOORE STEPHENS Deutschland AG

The second MSDAG digitalization conference is themed “digitalization and new work“ and we are looking forward to again welcoming independent auditors, public accountants, lawyers and „junge Wilde“ (the young savages) from all MOORE STEPHENS member firms in Hamburg on 26. and 27. April 2018.


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03. January 2018

Newsletter dealing with secondments

Moore Stephens colleagues from Austria, Germany, France, Slovakia and Czech Republic are bringing an overview of the issue of posting of employees.


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11. December 2017

The Pay Transparency Act: Right to Information as of 6 January 2018

The Act to Promote the Transparency of Pay Structures Between Women and Women (the Pay Transparency Act) takes effect at the start of July. It is designed to make internal pay systems more transparent and promote equal pay for men and women.


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18. October 2017

This issue of MO(O)RE News presents the latest developments in (international) tax law, accounting, labor law and business law.

We wish you pleasant reading.


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04. October 2017

Digitalization Conference of MOORE STEPHENS Deutschland AG in Ulm

At the MOORE STEPHENS digitalization conference on 12 and 13 October 2017 in Ulm, not only are independent auditors and public accountants invited but lawyers, payroll and financial accounting managers and the “junge Wilden” (the young savages) from all member firms are explicitly invited as well.


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04. October 2017

Accounting for off-balance-sheet transactions in notes

With respect to off-balance-sheet transactions, German lawmakers provide two alternatives for reporting in notes, which are often confused in practice. Sometimes too little but often too much information is reported.


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11. July 2017

Two countries – one service

MOORE STEPHENS offices in Germany and the UK have cooperated successfully for a long time – especially when collaborating to offer holistic advice with individualised solutions.


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22. May 2017

Research Project of Paderborn University and Ludwig Maximilian University Munich – MOORE STEPHENS member firms worldwide take part.

MOORE STEPHENS member firms have taken part in a research project which investigates the complexity of the international tax system from the perspective of multinational companies.


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17. March 2017

Welcome to Moore Stephens Sierra Leone!

Moore Stephens International Limited is pleased to announce the appointment of one of Sierra Leone’s leading auditing and accounting consultancy firms, Leone Consultants, to establish Moore Stephens Sierra Leone.


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13. March 2017

Can I save on taxes by destroying art?

Of course! Elementary case: The Beuys grease stain (extremely well-known and almost a little trivial) In 1982, Joseph Beuys stuck half a pound of butter to a wall in the Academy of Fine Arts in Dusseldorf.


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11. March 2017

My three-month stint with Moore Stephens in South Africa

When I look back on the past year, my personal highlight was clearly my three-month stint with the Moore Stephens audit team in Durban, South Africa.


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10. March 2017

Take care when adopting financial statements!

Financial statements are a central but routine topic in business.


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08. March 2017

Moore Stephens Deutschland AG

Moore Stephens Deutschland AG is represented nationwide with member firms in 14 locations, where around 1,160 employees are active for you.


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08. March 2017

Moore Stephens International Ltd.

With about 260 member firms and more than 30,000 employees, the Moore Stephens global network extends to 112 countries across all continents. According to IAB survey 2018 Moore Stephens International is the 11th largest network and one of the full members of the Forum of Firms.


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08. March 2017

Moore Global directory App

A quick, easy & useful way to locate partners and Moore Stephens member firms on a mobile device.


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12. January 2017

International transfer pricing

For a long time, the issue of transfer pricing was reserved for multinational conglomerates. But the German tax authorities have significantly increased documentation requirements in recent years, and the question of transfer pricing is increasingly being raised in the course of tax audits.


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