PFIC rules: US passive foreign investment company rules
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 LLP* can provide a detailed analysis of a taxpayer’s PFIC exposure, US tax liability from PFIC investments, and planning opportunities to improve their effective global tax structure. […]
PFIC rules: US passive foreign investment company rules
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 LLP* can provide a detailed analysis of a taxpayer’s PFIC exposure, US tax liability from PFIC investments, and planning opportunities to improve their effective global tax structure. […]
Cybercrime Germany – increasing prosecution for a worldwide phenomenon
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 from abroad, the German public prosecutor’s offices are upgrading and investigating together with the local authorities abroad. In the age of the Internet of Things, cybercrime can […]
Cybercrime Germany – increasing prosecution for a worldwide phenomenon
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 from abroad, the German public prosecutor’s offices are upgrading and investigating together with the local authorities abroad. In the age of the Internet of Things, cybercrime can […]
EU Corporate Sustainability Reporting Directive: Businesses need to rethink
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 (NFRD). From 1 January 2024, companies that fall within the scope of the directive must adapt their reporting to the CSRD requirements for the 2023 financial year. […]
EU Corporate Sustainability Reporting Directive: Businesses need to rethink
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 (NFRD). From 1 January 2024, companies that fall within the scope of the directive must adapt their reporting to the CSRD requirements for the 2023 financial year. […]
15. Inmuebles de no residentes
Inmuebles de no residentes Muchas personas que no residen en España tienen inmuebles en nuestro país. ¿Deben presentar IRPF por este motivo? Inmuebles no arrendados Estos propietarios tributan por el Impuesto sobre la Renta de No Residentes (IRNR), y no por el IRPF. Si se trata de personas físicas y el inmueble no se encuentra […]
15. Inmuebles de no residentes
Inmuebles de no residentes Muchas personas que no residen en España tienen inmuebles en nuestro país. ¿Deben presentar IRPF por este motivo? Inmuebles no arrendados Estos propietarios tributan por el Impuesto sobre la Renta de No Residentes (IRNR), y no por el IRPF. Si se trata de personas físicas y el inmueble no se encuentra […]
Controlling Beneficiaries
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 2.8.1.23 of Miscellaneous Tax Resolution 2022 (RMF) and articles 84- M and 84-N of the CFF itself. Who are the controlling beneficiaries? Always is and will be […]
Controlling Beneficiaries
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 2.8.1.23 of Miscellaneous Tax Resolution 2022 (RMF) and articles 84- M and 84-N of the CFF itself. Who are the controlling beneficiaries? Always is and will be […]