Newsletter Nr. 41 (DE)Betriebsstätte im Ausland:Entstehung und steuerliche Konsequenzen April 2020 Einführung Plant ein Unternehmen zu expandieren und dabei eventuell einen neuen Standort zu gründen, stellt sich die Frage, wie die neue...
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E-Commerce in Thailand Thailand: New Rules for E-Commerce E-Commerce in Thailand and Southeast Asia is still in its infancy. However, the untapped potential is huge. In 2013, only 28 % of Southeast Asia’s inhabitants used the internet...
Schiedsverfahren und Wirtschaftsmediation in Thailand, Hongkong, Vietnam und Deutschland
Kanzlei-Information Nr.: 051 (DE)Schiedsverfahren und Wirtschaftsmediationin Thailand, Hongkong, Vietnam undDeutschland Juli 2015 Verehrte Leser, die Ihnen vorliegende Broschüre soll einen Überblick verschaffen über die verschiedenen...
International Arbitration and Commercial Mediation in Germany, Hong Kong, Singapore, Thailand, and Vietnam
Office-Information No.: 51 (EN)International Arbitration and Commercial Mediationin Germany, Hong Kong, Singapore,Thailand, and Vietnam July 2015 Table of Content 1....
Trade Terms in International Sale of Goods and International Commercial Terms (INCOTERMS)
Newsletter No. 55 (EN) Trade Terms in International Sale ofGoods and International Commercial Terms(INCOTERMS) February 2020 I. What are Trade Terms? Every international sale of goods contract should include terms which govern key trade...
Comparison of commonly-used Force Ma¬jeure and Hardship Clauses in International Contracts
Newsletter No. 119 (EN) Comparison of commonly-usedForce Majeure and Hardship Clausesin International Contracts March 2020 Introduction When drafting international contracts, a matter of particular concern is to focus on unforeseen...
“Zur Steuerpflicht eines deutschen GmbH-Geschäftsführers mit Wohnsitz im Ausland”
Newsletter Nr. 10 (DE)"Zur Steuerpflicht eines deutschen GmbH-Geschäftsführers mit Wohnsitz im Ausland" April 2020 I. Einführung Den Ausführungen liegt folgender Sachverhalt zugrunde: Herr Meyer ist Geschäftsführer...
Demand Guarantees and Unfair Calling of Guarantees
Newsletter Nr. 62 (EN) Demand GuaranteesandUnfair Calling of Guarantees November 2015 I. Introduction In international trade, importers are particularly exposed to the risk that the exporter is not able to perform its contractual...
Current Legal Developments in China, Myanmar and Cambodia
Newsletter No. 203 (EN)Current Legal Developmentsin China, Myanmar and Cambodia December 2015 In the following newsletter, we would like to inform you about the latest legal developments in Mainland China, Myanmar and Cambodia. The main focus...
Current Legal Developments in China, Myanmar and Cambodia
Newsletter No. 203 (EN) Current Legal Developmentsin China, Myanmar and Cambodia December 2015 In the following newsletter, we would like to inform you about the latest legal developments in Mainland China, Myanmar and Cambodia. The main focus...
BOI Promotion: International Headquarters (IHQ)
Newsletter No. 193 (EN) BOI Promotion: International Headquarters (IHQ) May 2017 I. Introduction The promotion discussed in this newsletter was developed from privileges for Regional Operating Headquarters (“ROH”) which the Thai...
The impact of the BEPS Action Plan and the value-added based distribution of profits
The impact of the BEPS Action Plan and the value-added based distribution of profits The impact of the BEPS Action Plan and the value-added based distribution of profits I. Principle The OECD (Organisation for Economic Cooperation and Development, founded...
Important Terms and Agreements regarding International Taxation
Important Terms and Agreements regarding International TaxationImportant Terms and Agreements regarding International Taxation ➢ BEPS (“Base Erosion and Profit Shifting”) The 15 Action Points for a fairer taxation...
Die Auswirkungen des BEPS Aktionsplans und die wertschöpfungsorientierte Gewinnaufteilung
Die Auswirkungen des BEPS Aktionsplans und die wertschöpfungsorientierte Gewinnaufteilung Die Auswirkungen des BEPS Aktionsplans und die wertschöpfungsorientierte Gewinnaufteilung I. Grundsatz Die OECD (Organisation for Economic Cooperation and...