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

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

Ecuador has introduced a series of tax benefits to support female entrepreneurs with the enactment of the Organic Law for Promoting the Economy of Women Entrepreneurs, published in the Official Gazette on 10 March 2025. The law aims to reduce

The German Official Gazette (Bundesgesetzblatt) No. 64 published the Seventh Regulation Amending the Country-by-Country (CbC) Report Extension Regulation on 11 March 2025. This update revises the list of jurisdictions participating in the