The European Commission has been active the last couple of days. Not only has it presented its so-called FinTech Action Plan, but it also released a proposal to create a legal framework for Crowdfunding Service Providers.
Foreign on-site services – Fixed places of business?
Foreign business activities – in particular providing on-site legal services – give rise to the question, whether this can trigger an income tax liability in the countries where those services are performed.
As of 01 March, the newly revised EuVECA regulation is in effect. The EuVECA regime, which has only received little attention from the industry, will likely see a rise in popularity with managers of Venture-Capital and Growth-Funds and potentially even with managers of Small-Cap-Buy-Out-Funds. This SMP Briefing aims to present the EuVECA regime, highlight the newest revisions and describe for whom the EuVECA regime might be of interest.
The outlook for crypto tokens is influenced, among other factors, by how gains from token related transactions are taxed. Julian Albrecht discusses the key issues under German law.