The main support measures proposed by the government that affect the payment of taxes, fines and penalties On March 31, 2020, the State Duma and the Federation Council of the Russian Federation approved the Draft of Federal Law No. 862653-7, which i...

In order to help in the fight against COVID-19, the European Commission has adopted a Decision, addressed to the Member States, which allows for tax authorities across Europe to offer import tax reliefs to importers of personal protective equipment ...

In the midst of the current COVID-19 pandemic, businesses have been faced with a series of international tax questions on residence, permanent establishments and taxing rights of employee income. The general ambiguity of some of these tests does not...

No support in the Corona crisis... The measures already initiated by the German Federal Government and the EU Commission to support and secure liquidity in the Corona crisis are focused on the industries directly affected by Corona/ COVID 19. They ...

Tax relief for volunteers and donations in the Corona crisis The Corona crisis poses enormous challenges for the whole society. In order to mitigate the spread of the pandemic, a wave of helpfulness and solidarity has been raised to assist the fello...

German-Luxembourg cross-border commuters Luxembourg and Germany have concluded a mutual agreement (Verständigungsvereinbarung) for Covid 19 related home office activities (für Corona bedingte Home Office Tätigkeiten) on 3 April 2020,...

What you need to know As part of the response to COVID-19 the Government has delayed the introduction of the new IR35 rules (which extend the current IR35 rules that apply to public sector bodies to medium and large private sector organisations) unt...

In line with the Federal Ministry of Finance's press release dated 3 April 2020, Germany and Austria have concluded a mutual agreement for Covid 19-related home office activities on 15 April 2020, which relates to the application of the Double Tax ...

Relief through extension of filing deadlines for employers in the Corona crisis In a letter dated 23 April 2020, the Federal Ministry of Finance has provided tax relief by extending the filing deadlines for preliminary wage tax returns (Lohnsteuer-A...

Retroactive reduction of advance tax payments for 2019 ... Due to the coronavirus crisis, many taxpayers can expect their income to collapse considerably in 2020, leading to losses that can be offset against tax payments. Such losses can be off...

Authorities across the globe are rapidly employing short-term protective measures against the economic impacts of COVID-19. The efforts include measures support businesses and their employees. Our team of tax lawyers is actively monitoring global r...

As part of the EU’s general clampdown on certain forms of aggressive tax planning, Directive 2011/16/EU (commonly known as DAC6) will soon require taxpayers and intermediaries across the EU to start reporting information in relation to certain...

Summary The UK Government has recently announced the zero-rating for supplies of PPE equipment and E-Publications from 1 May 2020.  E-Publications means electronically supplied books, brochures, pamphlets, newspapers, magazines, journals a...

Due to COVID-19 pandemic, Russia and the EAEU1 have adopted a number of customs regulation measures aimed at stimulating the importation of necessary goods to Russia and the EAEU, mainly through tariff regulation measures as well as restricting the ...

With the continued economic impact of the Covid-19, amendments and updates were published on 1 May 2020 to address various tax relief measures that are available to qualifying taxpayers. The initial measures contained in the draft Disaster Managemen...

Since the 2007 decision of the Reading Employment Tribunal in the case of Hunt v (1) Storm Communications Ltd (2) Wild Card Public Relations Ltd and (3) Brown Brothers Wines (Europe) Limited it has been understood that the provision of professional ...

The Government has responded to the 2009 European Works Council (EWC) Directive by publishing draft implementing Regulations and stating their intention to finalise them in 2010, but delay implementation until 5 June 20...

The Government has today implemented new regulations (The Employment Relations Act 1999 (Blacklists) Regulations 2010) to outlaw the compiling and use of trade union blacklists. The regulations also aim to stop trade union...

A growing number of successful injunctions against trade unions to halt strikes is attracting increasing media attention. Arguments will undoubtedly continue about whether such injunctions are undemocratic, or simply reflec...

On Monday, the Home Secretary, Theresa May, launched the consultation document for the proposed permanent annual limit on non-EU economic migration. At the same time, details of a temporary limit to operate in the interim period until April 2011 wer...

Len McCluskey has been elected leader of the UK's biggest trade union, Unite. It was a comfortable victory, polling 101,000 votes ahead of second-placed Jerry Hicks, who had 52,000 votes. However, he is short of an overwhelming endorsement, given an...

The law relating to industrial action is complicated and many aspects are unclear, mainly because of conflicting court decisions, complex statutory rules or because of the absence of judicial interpretation. In particular, uncertainty exists over th...

The law relating to industrial action is complicated and many aspects are unclear, mainly because of conflicting court decisions, complex statutory rules or because of the absence of judicial interpretation. In particular, uncertainty exists over th...

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