The study demonstrates the implementation status of OECD BEPS 13 and the following practical transfer pricing topics:

On 20 December 2021, the OECD published the model rules on global minimum taxation ("Pillar Two"), on which around 140 countries have agreed as part of the work of the OECD's Inclusive Framework.

The OECD's work in the Base Erosion and Profit Shifting project (BEPS) resulted in an update of the OECD Transfer Pricing Guidelines 2017. What the resulting necessary fundamental revision of the

In a series of rulings in 2019 and 2020, the German Federal Fiscal Court has abandoned its decades-long ruling practice on implicit group support and the blocking effect of para.

The International Trade in Goods Statistics (ITGS) is based on two data compilation systems: one for extra-EU trade statistics (data relating to trade of goods with non-member countries) and...

Our tax experts Sari Laaksonen, Mikko Alakare and Anette Laitinen authored the Finland Chapter.

On 29 September 2021, the German Federal Fiscal Court ("BFH") gave a ruling on the tax legal concept of economic ownership in the context of securities lending.

The latest version of the WTS Global Financial Services Infoletter presents news from none countries with a focus on the international Financial Services industry covering a diverse range of FS tax topics,...

On 10 May 2022, the German Ministry of Finance published its final administrative guidance on the income taxation of crypto assets, esp. crypto currencies.

As implementation of Nigeria's Tax Reform Acts 2025 (namely The Nigeria Tax Administration Act 2025, The Nigeria Revenue Service Act 2025 and the Joint Revenue Board of Nigeria Act 2025...

By joining the Inclusive Framework on Base Erosion and Profit Shifting on 2 June 2017, Thailand committed itself to the implementation of the BEPS minimum standards.

The Supreme Administrative Court of Finland (SAC) has recently issued three rulings concerning the tax exemption regime of investment funds in section 20a of the Income Tax Act (ITA).

As more crypto currencies are brought to market and their attractiveness as an asset class broadens (despite their wild volatility swings in value), the taxation consequences of same takes on increasing importance...

The digital economy broadly encompasses economic activities that rely on Internet-protocol (IP) enabled networks and information technologies for creation...

In the current situation, the relevant measures and sanction lists may change at any time, even at short notice. For this reason, in all instances we recommend a thorough review of the relevant circumstances...

On 12 August 2022, the Ministry of Finance published a preliminary draft government proposal concerning a so-called exit tax on private individuals.