Die große Mehrheit der Start-ups in Deutschland benötigt in den kommenden zwei Jahren frisches Geld. Gerade einmal 2 Prozent geben an, dass sie keinen Kapitalbedarf haben, 7 von 10 (71 Prozent) benötigen dagegen neue Mittel, rund jedes Vierte will dazu keine Angaben machen.

It blames evaders, but businesses and individuals responsible for most of the missing cash

Christos Theophilou, of Taxatelier, discusses the various corporate residency criteria that countries are using in order to tax their residents and the interaction of the tax treaties tie-breaker rule for dual-residence companies.

To address the severe disruptions created by the COVID-19 pandemic, the EU will allow more time to comply with rules on cross-border information reporting and exchanges and VAT for e-commerce

Rishi Sunak plans to cut VAT, but when Labour chancellor Alistair Darling did the same after the financial crisis he was derided

BORIS Johnson has been warned that if he reneges on his election pledge to rule out raising personal taxes he will damage both the economy and public trust in his government

COVID-19 may well give rise to the mother of all economic crises. Fortunate, then, that economic crises are the father of investment migration programs

The European Commission (EC) is proposing to defer the deadlines for reporting and exchanging taxpayer information under the mandatory tax planning disclosure rules set out by Council Directive (EU) 2018/822 (DAC6) due to the coronavirus crisis

A special issue of UNCTAD's Investment Policy Monitor presents the latest developments in national and international investment policies in response to the coronavirus pandemic

The UK Government has announced that the expansion of the off-payroll working rules, known as IR35, will be delayed until April 2021, in light of the COVID-19 outbreak