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Germany - Final Guidance on Withholding Tax on Cross-Border Software Licences and Databases

Country:
Germany
Author:
M. Baltromejus
Issue:
European Taxation, 2018 (Volume 58), No 6
Published:
25 April 2018
This note discusses the German Federal Ministry of Finance’s long-awaited guidance on the question of whether or not a German withholding taxing right exists on cross-border payments, in particular for software, cloud and/or database use transactions.
 
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