by PwC Deutschland | C.H. Beck
Ganz frisch werden in unserem Podcast aktuelle Entwicklungen und Neuigkeiten zum Steuerrecht serviert. Daneben diskutieren wir mit einem pro Folge wechselnden Gast in einem Interview zu einem steuerlichen Schwerpunktthema und stellen erstaunliche Betriebsprüfungsfälle sowie interessante Aufsätze vor. Klingt spannend? Dann einschalten!
Language
🇩🇪
Publishing Since
2/19/2021
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April 16, 2025
Wir geben in dieser Ausgabe zunächst einen Überblick über ausgewählte Aspekte des Koalitionsvertrags zum Steuerrecht mit Fokus auf Unternehmenssteuern und das Internationale Steuerrecht. Anschließend werden das Urteil des Bundesverfassungsgerichts zur Verfassungsmäßigkeit des Solidaritätszuschlags sowie wesentliche Aussagen aus dem finalen BMF-Schreiben zur Zinsschranke dargestellt.
March 10, 2025
Folge 87 des Steuerpodcasts "Frisch serviert" dreht sich ganz um das Thema "Betriebsstätte" im nationalen und internationalen Kontext. Die Co-Moderatoren Christian Kaeser und Arne Schnitger haben hierzu Ronald Gebhardt und Christoph Ott (BMF) zu Gast. Zu Beginn wird der Stand der Dinge der Betriebsstättendefinition unter den Stichwörtern "Verfügungsmacht und Verwurzelung" besprochen. Hierbei werden insbesondere die "Schließfach- und Spindfälle" besprochen. Anschließend wird der Stand der internationalen Diskussion zur Home-Office-Betriebsstätte thematisiert.
February 19, 2025
In this episode Arne Schnitger and Christian Kaeser welcome Pat Brown, a Partner and Co-leader of PwC's Washington National Tax Services practice. They focus on recent developments relating to US tax policy, particularly Sec. 891 and Sec. 899 of the Internal Revenue Code (IRC). Sec. 891 IRC, enacted in the 1930s and never brought into force until now, allows to double the tax rate on citizens and corporations from countries engaged in extraterritorial and discriminatory taxation against the US. President Trump has authorized an analysis of whether or not countries are engaged in extraterritorial and discriminatory taxation which most likely include the UTPR under Pillar Two. Sec. 899 IRC was a proposed change to the IRC in 2023, is not in force currently and was recently reproposed with some amendments. It aims to address extraterritorial and discriminatory taxation, too. The rule would allow an increase in tax and specifically targeting the UTPR under Pillar Two and Digital Services Taxes. Arne, Christian and Pat talk about the different scope of both Sections, the relation to international tax treaties, the potential impact of the UTPR Safe-Harbours and a possible effective date.
NWB Verlag
Fabian Walter & Christian Gebert
EY
Deutschlandfunk
Frankfurter Allgemeine Zeitung
PwC
Ina Karabasz, Solveig Gode, Sönke Iwersen
Professor Michael Hüther und Professor Bert Rürup, Handelsblatt
Frankfurter Allgemeine Zeitung
Unknown author
Philipp Frohn
Philip Banse & Ulf Buermeyer
Sebastian Matthes, Handelsblatt
Frankfurter Allgemeine Zeitung
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