Germany updates CRS participating jurisdictions list for 2026

The German Federal Council (Bundesrat) approved the Ninth Act Amending Provisions in Tax Consultancy Law and Tax Law on 11 June 2026. The legislation introduces a broad package of administrative, procedural and substantive tax measures designed

Germany’s Ministry of Finance has published updated administrative principles on the concept and establishment of permanent establishments (PEs) under domestic and international tax law, providing detailed guidance for both resident and

The US Trade Representative Jamieson Greer initiated an investigation under Section 301 of the Trade Act of 1974 against Germany on 18 June 2026.  This investigation will seek to determine whether persistent underpayment for innovative

Italy’s Supreme Court, in Ordinance No. 16134 of 25 May 2026, held that relief from double taxation under the Italy–Germany income and capital tax treaty cannot be refused solely because the taxpayer failed to file an Italian tax return or

Germany's Federal Ministry of Finance has issued updated guidance on the determination of a Permanent Establishment (PE), setting out the administrative principles for assessing when a business presence constitutes a PE under domestic tax law and

Germany published the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in the Official Gazette on 5 June 2026, expanding the scope of Covered Agreements