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Country-by-country reporting France: List of countries with agreements updated

29.06.2022 | France has updated the list of countries that have concluded an agreement on the exchange of country-by-country reporting (CbCR). Companies that do not submit this declaration must expect...


PFIC rules: US passive foreign investment company rules

27.06.2022 | Many taxpayers are surprised to learn that they are investors in a passive foreign investment company and that this can have negative tax consequences. The experts from Marcum...


Cybercrime Germany – increasing prosecution for a worldwide phenomenon

23.06.2022 | In 2021, the police registered more than 146,000 cyber-attacks in Germany alone. To be able to identify and convict the people behind these attacks, which were often launched...


EU Corporate Sustainability Reporting Directive: Businesses need to rethink

21.06.2022 | On 21 April 2021, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), which will eventually amend the existing reporting requirements of the Non-Financial Reporting Directive...


Controlling Beneficiaries

13.06.2022 | Validity As of January 1, 2022 Legal Basis Articles 32-B Ter, 32-B Quater and 32-B Quinquies of the Federal Tax Code (CFF) in correlation with rules 2.8.1.20 to...


Navigating Foreign Pension Plans

13.06.2022 | Pension plans are a common investment tool for individuals. The reporting requirements for most U.S. pension plans are straightforward; however, foreign pension plans may have additional filing requirements...


Peru cryptocurrency regulation: Tax treatment of crypto coins

02.06.2022 | Many companies are using cryptocurrencies for their transactions – and the trend is increasing. The legislator in Peru has therefore looked at the tax treatment of cryptocurrencies and...


Vietnam immigration policy: What companies need to know about COVID-19 quarantine and entry

31.05.2022 | On 15 March 2022, the Government of Vietnam issued dispatch no. 1606/VPCP-QHQT on the reintroduction of Vietnam’s immigration policy and dispatch no. 1265/BYT-DP on the introduction of new...


EU whistleblower protection directive: Entities must set up internal whistleblowing channels in Malta

30.05.2022 | The Maltese government passed the Whistleblower Act in December 2021. Malta is thus implementing the EU directive on the protection of persons who report violations of EU law....


Malta business opportunities: New government pledges investment and tax incentives

30.05.2022 | The Maltese government has developed a package of measures aimed at boosting the economy in structurally weak areas. Companies investing in these disadvantaged areas can expect subsidies, grants...


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