The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]
The Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG), which regulates corporate responsibility […]
Under the German VAT Implementing Ordinance, a business owner can provide documentary evidence of the arrival of intra-Community deliveries for the […]
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