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As proven experts in their respective subject areas, our colleagues are also authors and publishers of articles and course textbooks. The following is a selection of articles about ongoing topics from our service lines. Get comprehensive information from experienced professionals and gain a deeper insight into various interdisciplinary topics, with focus on globally active family businesses.

​China: Customs and tax exemptions for imported in-kind donations

According to the official decree of the Chinese Ministry of Finance published on 1 February 2020, imported in-kind donations which are connected to the control of the corona-virus (Covid-19) are exempt from consumer taxes, import turnover taxes and import tariffs during the time period from 1 January 2020 up until 31 March 2020. More »

Noteworthy changes regarding the employment law in times of the Corona-Virus in China

In order to prevent the spread of the new Corona-Virus, the State Council of the PRC (People’s Republic of China) decided on the 27 January 2020 to extend the Chinese New Year holiday until 2 February 2020. The local government in Shanghai extended the holiday until the 9 February 2020. As a precaution measure by the government in Shanghai, enterprises have to remain closed during this time. This poses a substantial challenge for the affected enterprises. In what follows, we will provide an overview of the employment law measures and their effects. More »

GST on Imported and Digital Services

The Singapore GST regime was a tax on local consumption, i.e. a consumption tax levied on all services consumed in Singapore whether they are procured locally or overseas. With the evolving business environment, and to level the playing field for local and overseas suppliers, the Minister of Finance announced in the 2018 Budget that from 1 January 2020, GST will be applied on imported services based on the following regimes. More »

A glance at the Kenyan Transfer pricing requirements for Multinationals

In the past few years there has been increased attention on activities of multinational enterprises (MNEs) in Kenya and the East Africa region with a particular focus on pricing arrangements of transactions between related parties. More »

At a glance: the implementation of China’s Foreign Investment Law

The Regulation on the Implementation of the Foreign Investment Law (the “Implementation Regulation”), drafted by the Ministry of Justice of the People’s Republic of China and the Ministry of Commerce along with the Development and Reform Commission, came into force on 1 January 2020. More »

Regulatory updates in India

Learn more about the threshold changes for appoint-ment of Company Secretary and conducting Secretarial Audits and extension of deadline for reporting pertaining to Significant Beneficial Onwers (SBO) of the company in India. More »

India: Taxation Laws (Amendment) Act, 2019 passed

Second half of 2019 has seen a slew of measures adopted by the Government of India to revive the Indian economy. One of such measures that had come as a pleasant surprise for Corporate India was promulgation of The Taxation Laws (Amendment) Ordinance, 2019 (“Ordinance”) in the month of September 2019. More »

New Regulations on Authorised Economic Operators in the Customs Code of Ukraine

On 7 November 2019, the changes to the Customs Code of Ukraine related to autho­­rised economic operators became effective. More »

Singapore and Germany: Amendment of the Double Tax Agreement

Singapore and Germany on 9 December 2019 signed a Protocol amending the 28 June 2004 Double Taxation Agreement ("DTA") between Singapore and Germany. More »

Priorities of Latvian Data State Inspectorate

The Data State Inspectorate (hereinafter –DSI), the Latvian national supervisory authority responsible for the protection of personal data, has announced its priorities for the year 2019 and henceforth. More »

Overview of changes in Ukraine’s tax treaties with the United Kingdom, Cyprus and Malaysia

On 30 October 2019 Ukrainian Parliament ratified the protocols amending Ukraine's double tax treaties with the United Kingdom and Cyprus and the double tax treaty with Malaysia. More »

Singapore: Retirement and re-employment

Retirement and re-employment in Singapore: From 1 July 2017, employers must offer re-employment to eligible employees who turn 62, up to the age of 67. Learn more about the eligibility, disputes, and changes to CPF contribution rates for older workers. More »

Ukraine: Reduction of registration period and costs for representative offices of foreign business entities

On 2 November 2019 the Decree of the Cabinet of Ministers of Ukraine “On Certain Issues of Registration of Representative Offices of Foreign Business Entities in Ukraine” No. 893 entered into force. More »

India: Capping rate of dividend distribution tax to the beneficial rates provided under the Tax Treaty

The Delhi Tax Tribunal in the ongoing case of Maruti Suzuki India Ltd. admitted the question raised by the company to examine whether beneficial tax treaty rates on dividend distribution to a non-resident shareholder can be applied as against higher tax rates provided under the Indian domestic tax law. The tribunal’s decision which is expected to be issued in the course of next year may have a huge cash tax impact on foreign invested companies. More »

Ukrainian parliament ratifies protocol amending convention on avoiding double taxation with Switzerland

On 18 September 2019, Ukrainian parliament ratified the protocol to the con­vention for the avoidance of double taxation with respect to taxes on income and capital. More »

VAT in South Africa: legislation changes for electronic services

Foreign service providers, which provide electronic services to customers in South Africa are affected by changes in South African VAT legislation. More »

Malaysia’s Budget 2020

The Malaysian Government presented the 2020 Budget in parliament on 11 October 2019, headlined “Driving Growth and Equitable Outcomes Towards Shared Prosperity”, which is set towards the new “Shared Prosperity Vision 2030”. More »

    

The Private Security Law in Kenya

It can be argued that Kenya is a country that is overly prescriptive with legislation, resulting in numerous laws and regulatory institutions, often handling overlapping issues. An exception to this, however, is the Private Security Regulation Act (“the Act”) which came into force in 2016. More »

India: Gifting this festive period – with some GST

The gifting tradition is at it’s all time high during festive periods in India. While the person making and receiving the gift exchange warm wishes and gratitude, the tax team carefully monitors the said activity to understand and safeguard their tax positions. More »

Parliamentary elections in Portugal

Parliamentary elections were held in Portugal on 6 October 2019. As already sus­pected, the leading social democratic party “Partido Socialista” (PS) of the Portuguese Prime Minister, António Costa, received about 37 per cent of the votes and thus won the parliamentary election. More »

Regulatory updates in India: Revised scheme for e-Assessments introduced and implemented

In a bid to formalise faceless income tax assessments, the Central Board of Direct taxes has notified an e-Assessment Scheme, 2019 for the purpose of conducting e-assessments vide Notification No. 61/2019 and 62/2019 dated September 12, 2019. The traditional system of conducting assessment by the jurisdictional assessing officers is being overhauled by an “automated allocation system” for random allocation of cases using artificial intelligence and machine learning techniques.  More »

Legal update on house owner­ship by foreigners: Briefing on regulations regarding real estate purchase in Vietnam

It is no longer beyond reach for foreigners to own real estate property in Vietnam (“Property”). The promulgation of the 2014 Law on Residential Housing (LORH) opens the door for foreigners to purchase and enjoy ownership over Property in Vietnam. More »

German-Portuguese Double Taxation Agreement: Scope of application and taxation law

For companies with international business transactions, but also for private individuals who earn income in several countries, the question arises as to in which country the income is to be taxed. More »

Employees' Provident Fund Organisation (EPFO) Circular on inspection in India

EPFO issued a circular with respect to ushering inspec­tion notices and inquiries to the employers by the EPF authorities in the wake of landmark judgement of the Hon'ble Supreme Court of India (Supreme Court) in the matter of Regional Provident Fund Commissioner (II) West Bengal vs. Vivekananda Vidyamandir and Others Civil Appeal 6211 of 2011. More »

Regulation Update on Capital Investment in Indonesia

The Indonesian Investment Coordinating Board (Badan Koordinasi Penanaman Modal/BKPM) recently enacted BKPM Regulation No. 5 Year 2019 (REGU­LATION 5) amending the BKPM Regulation concerning Guidelines and Procedures for Capital Investment Licensing and Facility (REGULATION 6). More »

 

Vietnam: Import of used machinery, equipment and technological lines

On April 19, 2019 the Prime Minster issued the Decision 18/2019/QD-TTg on import of used machi­nery, equipment and technological lines (Decision 18). With the purpose of preventing Vietnam from being the landfill of outdated machinery, it limits the allowance of import. More »

 

Brazil: E-Social – New updates proposed by the Government and MP nº 811/2019

E-Social is created to unify in a single system the collection of information by storing them in a Virtual National Environment, in order to allow the participating agencies of the project to use such information for e.g. social security or for the calculation of taxes and social charges. More »

 

Malaysia: New earnings stripping rules

On 28 June 2019, the Income Tax (Restriction on Deductibility of Interest) Rules 2019 were gazetted to implement the Earnings Stripping Rules (ESR) under Section 140C of the Income Tax Act 1967 (ITA) which has first been announced during the presentation of the 2019 Budget to the parliament. More »

 

India: Duty free shops, aboard the GST bandwagon

With implementation of Goods and Services Tax (‘GST’) which is a landmark indirect reform in the Republic of India, there were diverse opinions on the applicability of GST on sales that are effected to and by retail outlets. More »

 

China: New amendment of the trademark law

On 23 April 2019, the Standing Committee of the National People's Congress passed the fourth amendment to the Trademark Law of the People’s Republic of China, which will be effective upon 1 November 2019. More »

 

India: Draft guidelines on attribution of profits to PE

Income of a foreign enterprise from activities in India would be subject to Indian Income Tax, if it has a Business Connection under the Income-Tax Act, 1961 (“ITA”)/Permanent Establishment (“PE”) in India under the respective Double Taxation Avoidance Agreement (“DTAA”). More »

 

China extends tax preferential policies for software and integrated circuit industries

On May 22, 2019, the Chinese Ministry of Finance and the State Administration of Tax jointly published the continuation of tax preferential policy for software and integrated circuit industries. This is actually not a brand new tax policy. More »

 

Gitanas Nausėda is Lithuania‘s president-elect – Free economic zones remain attractive

It can certainly be described as the end of an era: President Dalia Grybauskaitė has been in office for ten years – last Sunday Lithuania elected a new head of state at the end of her two possible terms in office. More »

 

Protection against trademark infringements while import to Belarus

In order to secure industrial property rights in the Republic of Belarus it is essential to perform control over import, which proves to be an effective tool aimed at combating trademark infringements and “grey imports” already at the border. More »

 

Current Developments in ASEAN Service/Investment Sectors

On April 23, 2019, , the Trade in Services Agreement (ATISA) and the fourth protocol amending the ASEAN Comprehensive Investment Agreement (ACIA) have been signed at the 25th ASEAN Economic Ministers Meeting in Phuket, Thailand. Negotiations on both agreements had been concluded in November 2018. More »

 

Stricter costums regulation in China: Focus on license agreement

License fee arrangement has been a hot investigation target in China not only for tax authority but also Chinese Customs Authorities in recent years. According to the Chinese Customs Regulation, a license fee arrangement shall be subject to custom duties and import VAT in China if it is deemed as related to the imported goods. More »

 

Regulations on foreign exchange management with regard to FDI activities

Circular 19/2014/TT-NHNN of the State Bank of Vietnam dated August 11, 2014 provides guidance on foreign exchange management for foreign direct investment (FDI) in Vietnam (Circular 19). The Circular entered into effect as of September 25, 2014. More »

 

Shareholders agreement in Kenya

Shareholders agreements are, as the name suggests, agreements between shareholders in a company. They are used, in addition to the articles of association, to provide rules to govern the running of the company. More »

 

The new Individual Income Tax Law (IIT) in China

In the summer of 2018, the comprehensive reform of the Individual Income Tax Law (IIT) in the People's Republic of China was adopted. Since then, new regulations and details have gradually been published. More »

 

Nigeria’s economy projected to have an upward trajectory in 2019

The Minister, Budget and National Planning, Senator Udoma Udo Udoma has expressed optimism about the Nigerian economy. It has been projected that Nigeria will continue on its recovery trend in 2019 with an expected rise in the real GDP of 0.8 per cent in 2017 to 2.1 per cent in 2018 and 3.01 per cent in 2019. More »

 

Brazil: Annual shareholders meeting for consolidated accounts approval

According to Article 1078 of Brazilian Civil Code and Articles 132 and 133 of the Brazilian Corporate Law (L. 6.404/76), the  Shareholders must hold, at least once a year, a General Meeting, within the four months subsequent to the ending of the fiscal year, in order to deliberate over the following matters. More »

 

The reform of the Italian insolvency law: the new business crisis and insolvency bill

On 10 January 2019 the Italian Council of Ministers passed the Business Crisis and Insolvency Bill, implementing the delegation law no. 155 as of 19 October 2017. The new Bill aims at a comprehensive reform of the Italian insolvency law. More »

 

E-registration of foreign citizens in Belarus

As from 2 January, 2019, foreign nationals and stateless persons arriving in Belarus may pass an electronic registration via the Internet portal of e-services www.portal.gov.by (hereinafter – the “Portal”) on a free-of-charge basis without the need of visiting migration authorities personally. More »

 

China: law against soil pollution enters into force

In China, the Law on Prevention and Control of Soil Pollution (Soil Pollution Law) was recently adopted and will enter into force on 1 January 2019. Among others, the law contains liability regulations in connection with the prevention, reduction and remediation of soil contaminations. More »

 

Investment Promotion - International Business Center Scheme introduced by the Thai Board of Investment

The Thai Board of Investment (BOI) introduced a new investment promotion category. Effective as of 11 December 2018, the former International Trading Center (ITC) has been discontinued. Instead, the BOI now accepts applications for International Business Centers (IBC). More »

 

Presumptive tax in Kenya: A new dawn in the informal sector

In the last three years, the National Treasury and the Kenya Revenue Authority (the KRA), have implemented both new legislative and tax administrative measures with a view to enhance tax compliance, in addition to widening the tax base.
More »

 

Mergers & Acquisitions in Germany

The number of transactions in Germany is steadily increasing. Strategic investors and investment companies are acquiring businesses and holdings for their portfolios, while investors from China, India and the USA are seeking entrance to the German market through the acquisition of Mittelstand enterprises. More »

 

Doing business in Iran: dark clouds in front of a glimmer of hope

Everyone is talking about Iran and US sanctions. In an interview, Dagmar von Bohnstein, delegate of the German business community in Iran and Managing Director of German-Iranian Chamber of Industry and Commerce, reports on the current situation - especially for the German middle class. More »

 

Vietnam: Law on cybersecurity

On 12 June 2018, National Assembly of Vietnam has adopted the Cybersecurity Law (CSL) regulating activities on protection of national security and social orders on Vietnam cyberspace. CSL shall come into its effectiveness on 1 January 2019. Upon its effectiveness, enterprises pro-viding services on Vietnam cyberspace must fulfil various cybersecurity obligations. More »

 

Budget 2018: Off-payroll working rules extended to the private sector

Further to our previous article on IR35 – The "Disguised Employment" Tax Legislation in March 2017, the UK government has announced during its October 2018 budget that the changes to the IR35 off-payroll working rules will now be extended to the private sector. More »

 

China: Out Now! – Draft of Implementation Regulations of the New IIT-Law

On October 20, 2018, the China State Administration of Taxation published the "Draft Implementation Regulations of the Individual Income Tax Law" and the “Draft Interim Measures for Special Deductions of Individual Income Tax”, which will be submitted to the State Council for final review after the inquiry period is over in 15 days. More »

 

Vietnam: New regulations on state management of foreign trade activities

The National Assembly of Vietnam on 12 June 2017 adopted the Law on Foreign Trade Management No. 05/2017/QH14 (the “Law”) which has entered into force since 1st January 2018. The Law provided the amendment, supplementation and abolishment of number of articles under current Commercial Law of Vietnam. More »

 

Successfully investing in China – 5 questions, 5 answers

It does not matter whether one thinks that Xi Jinping’s "Chinese Dream" is feasible or not: China's development will shape the world's economy in the years ahead and will also change Germany. What should companies consider when investing in China and entering the local market? More »

 

Mergers & AcquisitionsLegal pitfalls in buying a distressed company part I – the perfect timing for a takeover

If a company is in distress, this is a welcome opportunity for investors or competitors with strong liquidity to acquire the business of or shares in such a company. Buying a company out of insolvency holds dangerous pitfalls, though, that need to be avoided. More »

 

Mergers & AcquisitionsBuying a company out of insolvency as opportunity

Buying a company out of insolvency can be a quick and cost-effective alternative for medium-sized companies. The 2012 reform of insolvency law (German Act on further easing of capital restructuring of companies – ESUG) laid the groundwork for better perspectives and more freedom of manoeuvre. More »

 

Coming to stay: Special aspects of acquisitions by Chinese investors

More and more Chinese companies are currently buying into German companies to set up or expand production in Germany and apply the existing know-how also to their local markets. German enterprises should pay special attention to the following aspects when Chinese investors come to buy their business. More »

 

The German law on inheritance and gift tax (ErbStRG) introduces new regulations for the treatment of business assets

With the law to amend the inheritance and gift tax in line with the legal ruling of the German constitutional court, after a long legislative procedure the lower and upper houses of the German parliament have voted. More »

 

Societas EuropaeaCompany acquisition: the trap of the transfer of the business

Almost always with the acquisition of a company the purchaser is faced with the question of whether he wants to take on all of the employees or only a part. This involves a number of serious stumbling blocks under employment law. A good planning of the transfer can be decisive. More »

 

Societas EuropaeaDigitalisation in Asia

Digitalisation is a global transformation process and represents the next step on our way to a profound economic evolution. While yesterday´s world of manufacturing was dominated by steam engines and assembly lines, today´s economic scenario is characterized by global networks of automated value and supply chains. More »

 

Societas EuropaeaTax aspects for the use of trademarks

The use of trademarks or intangible assets by companies for financing is subject to a close examination by the tax authorities. This is particularly valid for internationally structured projects. The importance of trademark rights in the current global economic system cannot especially in view of globalisation be overstated. More »

 

Holistic governance, risk and compliance system: the three lines of defence model

Since the publication by the Institute of Internal Auditors (IIA) in 2013, the Three Lines of Defence Model has become accepted as a regulatory framework for an effective, holistic governance, risk and compliance management system (GRC system). More »

 

Audit of the annual financial statement and consulting – the current limits of the independence of auditors

External recipients of the annual financial statement such as shareholders and banks and the company itself must have confidence that the auditor provides an independent and objective opinion of the audited financial statement. More »

 

M&A: bidding procedure opens up opportunities for investors and sellers

The bidding procedure has proven itself in the M&A to attract the largest number of potential buyers. Those who wish to dispose of a company are firstly faced with the question of how to organise an efficient selling process with a legal design which is advantageous. More »

 

Philippines: Latest economic and regulatory developments and outlook

The Duterte administration continues the positive developments of the past administration(s) with regards to the Philippines steadily reforming and partially liberalizing its regulatory environment. The following article contains the economic and regulatory developments in the Philippines. More »

 

Internationale SteuergestaltungThe foreign holding from the point of view of income tax: practical or not?

In business practice foreign holding companies are useful for many purposes. In this process the motivation to use a holding is often due to factors not connected to tax, i.e. improved investment management through consolidation, central financing, etc.. More »

 

Internationale SteuergestaltungThailand 4.0 – Implementation of e-Tax Invoice and e-Receipt

In 2016, the Thai government of Prime Minister Prayut Chan-o-cha officially introduced the national policy of “Thailand 4.0”. The policy serves 2 major long-term objectives: to transform Thailand into a "Digital Economy" and thus become an "advanced economy" in 2032. More »

 

Export controls in the area of dual-use goods

The export of products for military or civilian use has to be authorised. The regulations are strict and violations are subject to high fines. There are only a few areas where the saying “better safe than sorry” is more appropriate than in the area of export controls for cross-border trade in goods. More »

 

Legal process outsourcing – The advantages and opportunities of external legal consulting

In the era of economic scandals which attract intense media interest, the establishment of an internal legal department in the company continues to be popular. The use of external legal consultants can give a decisive market advantage. More »

 

Investing in Portugal – 5 questions, 5 answers

The current indicators point to a brighter outlook and robust growth of the Portuguese economy. The main challenge for German entrepreneurs is to be familiar with all aspects of Portuguese business culture: the language, legal framework, social environment and further regulations and standards. More »

 

USA tax reform: Overview of main tax provisions and specific aspects

On December 22, 2017, President Trump signed into law the 2017 Tax Cuts and Jobs Act. This is the most consequential tax change in over 30 years. The wide range of changes will require taxpayers to act quickly and to evaluate many aspects of their business and structure going forward. More »

 

TP Global Update – Transfer pricing news

The ”Transfer Pricing” practice of Rödl & Partner supports its internationally active clients with the individual design, documentation and defence of cross-border intra-group business relationships. TP Global Update provides expert articles on a regular basis about recent developments and shares practical experiences related to transfer pricing. More »

 

General Data Protection Regulation: Toolkit for the EU GDPR

This document sets out the schedule of our series of "Toolkits" on specific key elements of the upcoming EU GDPR. If you are an enterprise based in the EU or you hold or process any personal data of any EU citizen you will need to ensure that you are compliant with the GDPR. More »

 

Societas EuropaeaCompany acquisitions – choice of the legal form for German companies

In recent years foreign direct investment in Germany has risen considerably. In particular growth from the United States and China is notable. The focus of the investors is on the medium-sized companies of which many are global leaders. More »

 

FamilienunternehmenStrengths of small to medium-sized companies in Germany and the consequences for the financial management

Up to now many small and medium-sized companies were not open to the option of financing through the capital market or an investor. The financing behaviour is now changing significantly. More »

 

Internationale Steuergestaltung

Company acquisition: share deal versus asset deal

The takeover of a company can be made via a share deal or an asset deal. "It depends on the respective tax and entrepreneurial basis as to whether the share deal or asset deal is more attractive", explains Michael Wiehl, manager of the international M&A practice group at Rödl & Partner. More »

 

Studie „Energiewirtschaft: Digitalisierung der Geschäftsprozesse und IT im Unternehmen transformieren – Potenziale nachhaltig nutzen“Is it all sales revenue? Changes to the income statement due to the German Accounting Directive Implementation Act (BilRUG)

The German Accounting Directive Implementation Act (BilRUG) passed by the German parliament on June 18, 2015 provides for a change to the items in the income statement. More »

 

Digitalisierung

China: Bye-bye business tax

The Chinese Premier Li Keqiang has made clear that the sales tax reform will be effective from May 1, 2016 in China. This means that the pilot reform of the sales tax in operation since January 2012 in Shanghai will be introduced across the country and the business tax will be completely removed from the Chinese tax system. More »

 

Internationale SteuergestaltungInheritances and gifts with a foreign element

Cases which involve a cross-border inheritance or gift are on the rise. On the one hand this is due to the fact that potential bequeathers or benefactors increasingly live more abroad and on the other hand because the successor generation, also live abroad, study abroad or are engaged in a career abroad. More »

 

DigitalisierungDigitalisation: opportunities and challenges for entrepreneurs

Germany is one of the wealthiest countries in the world and the economy enjoys nearly full employment. What does digitalisation mean in such times for the German economy and what must entrepreneurs take into account? Rödl & Partner knows the answers to this questions. More »

 

Internationale SteuergestaltungPermanent establishment versus subsidiary

Companies with global operations can found a permanent establishment or a subsidiary abroad. The decision for the appropriate organisational structure has considerable consequences in terms of tax. In addition to exporting without an office abroad (direct business), there is always the possibility of a direct investment. More »

 

Internationale Steuergestaltung Transfer pricing documentation – OECD master file and country-by-country reporting ante portas

The documentation of transfer pricing is already an established subject in Germany and at an international level.

However, the OECD in the course of its measure "Base Erosion and Profit Shifting" (BEPS) shed a completely new light on the subject. More »

 

India: GST rollout

India is rolling out the Goods and Services Tax (“GST”) which is the largest tax reform since its independence in 1947. The GST laws have been approved by the Indian Lower House of Parliament (Lok Sabha) on 29 March 2017. With the consent of the Upper House (Rajya Sabha) not being required, GST will likely take effect from 1 July 2017. More »

 

BEPS: OECD/G20 project against Base Erosion and Profit Shifting

After more than two years of work, the OECD released the final package against ”Base Erosion and Profit Shifting” (BEPS). The initiative between the OECD and the G20 members was formed as a reaction to an increase in fiscal challenges that governments have been faced with. More »

​ 

 ‭(Hidden)‬ Our issues

  • Company acquisitions – choice of the legal form for German companies

  • Strengths of small to medium-sized companies in Germany and the consequences for the financial management

  • Company acquisition: share deal versus asset deal

  • Is it all sales revenue? Changes to the income statement due to the German Accounting Directive Implementation Act (BilRUG)

  • Inheritances and gifts with a foreign element

  • Permanent establishment versus subsidiary

  • The German law on inheritance and gift tax (ErbStRG) introduces new regulations for the treatment of business assets

  • Transfer pricing documentation – OECD master file and country-by-country reporting ante portas

  • India: GST rollout

  • Company acquisition: the trap of the transfer of the business

  • BEPS: OECD/G20 project against Base Erosion and Profit Shifting

     

    • China: Bye-bye business tax

    • Tax aspects for the use of trademarks
      Holistic governance, risk and compliance system: the three lines of defence model

    • Audit of the annual financial statement and consulting – the current limits of the independence of auditors

    • Digitalisation: opportunities and challenges for entrepreneurs

    • Export controls in the area of dual-use goods

    • M&A: bidding procedure opens up opportunities for investors and sellers

    • The foreign holding from the point of view of income tax: practical or not?

    • Financial modelling: robust financial plans for start-ups

    • Legal process outsourcing – The advantages and opportunities of external legal consulting

    • Modern world of employment: the internet of things and generation Y

 

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Book "How to reconcile entrepreneurial expectations with reality abroad"

The second edition of the book “How to reconcile entrepreneurial expectations with reality abroad”, which was written by a team of more than 50 colleagues from 29 countries, is an impressive confirmation of the living philosophy of interdisciplinary and international collaboration at Rödl & Partner. More »
 
 
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