Germany - Final Guidance on Withholding Tax on Cross-Border Software Licences and Databases

• Autores: Marisa Baltromejus
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 6, 2018, págs. 272-276
• Idioma: inglés
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• Resumen

  • This note discusses the German Federal Ministry of Finance’s long-awaited guidance on the question of whether or not a German withholding taxing right exists on cross-border payments, in particular for software, cloud and/or database use transactions.