International tax law

International tax law relates to the fact that people and companies do not only live or operate in one country. In the past years more and more companies shifted their profits to countries with a low tax rate. Mostly, this was done in a legal form. However, due to these structures the countries made laws against this profit shifting. Unfortunately, these laws were not limited to the big companies. As a consequence even an entrepreneur who does business in only two different countries has to observe the same tax laws as apple, amazon etc.

Please see the details for international tax law in Germany in the following articles:

1. Double tax treaties

2. Intercompany loans and transfer prices

3. Permanent Establishment (PE) in Germany

Another big aspect of international tax law is the VAT. The VAT system within the European Union is very complicated. You would think that it should be simple because the European laws define the basic structure but it is the opposite. Every country defines the Europeans laws a little different. This might cause conflicts between you and your customers. Therefore, it is always the best to know how the invoices should look like before you pay your bills. Otherwise, your business partner might be too „lazy“ to correct the false invoice.

You should also know that already very small practical differences will cause major tax law differences. For example: It is from a tax point of view a huge difference if your client will assign the carrier to pick up goods from another European country or if you assign the carrier.

You will find the details regarding VAT on the left side under the headline VAT.