The Future Financing Act ("ZuFinG") is intended to eliminate the existing tax law "showstoppers" for genuine employee share option plans (ESOPs).
By Presidential Decree (“Ukaz”), Russia has suspended the application of the main provisions of double taxation treaties (hereinafter referred to as “DTTs”) with what it calls “unfriendly states”.
The draft bill of the Future Financing Act (ZuFinG) provides for improved framework conditions for Germany as a financial and business centre.
Things are still very much in flux in Germany in the area of taxation of remuneration for the transfer of rights entered in a German register (e.g. patents or other industrial property rights).
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