Taiwan's Ministry of Finance has announced that profit-seeking enterprises can only recognise investment losses from bankrupt businesses once the court has ruled to terminate the bankruptcy proceedings, while the National Taxation Bureau of Taipei

The German Ministry of Finance has released updated guidelines on the interest deduction limits, known as the "interest barrier." on 24 March 2025. These changes follow amendments made by the Secondary Credit Market Promotion Act to Sections 4h

The Swiss parliament granted final approval to the amending protocol to the 1971 income and capital tax treaty with Germany on 21 March 2025. The protocol complies with BEPS standards and introduces additional provisions to clarify how national

The German Ministry of Finance has updated its guidance on special VAT rules for small businesses on 18 March 2025. These changes follow the approval, in December 2024, of the increase in VAT exemption thresholds to take effect from 1 January

Taiwan's Ministry of Finance issued a notice on 18 March 2025, confirming the implementation of revised withholding tax regulations, effective from 1 January 2025. Under the amended rules, which take effect on the same date, the tax withholder

The German Ministry of Finance released a letter on 11 March 2025, introducing an updated official template and instructions for the group parent notification form. This form is required to be submitted by the parent entity of German minimum tax