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Tax is core to your business and CMS is a one-stop-shop for all your tax challenges across the world. We ensure that clients have access to hands-on experience and skills needed to communicate effectively with tax authorities and to resolve tax issues swiftly and efficiently. 

Businesses deal with national and international tax issues on a daily basis, against an increasingly complex legal background. Tax authorities are imposing greater compliance burdens and governments are seeking new sources of tax revenue.

What sets us apart is the way we deliver our tax advice to you: we offer deep local expertise, combined with industry specialisation, by international, like-minded experts who know each other well and work together regularly.

CMS advises you on all business tax issues:

  • Mergers & acquisitions
  • Transfer pricing
  • VAT
  • Dispute resolution
  • International taxation
  • Private clients

We advise on contentious as well as non-contentious matters, including disputes with tax authorities through administrative procedures and before tax tribunals.

CMS has a strong track record of advising organisations on the tax structuring of important projects, using a solution-oriented approach.

Please reach out to any of our tax lawyers to explore solutions to your tax needs.

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July 2020
CMS Tax Glob­al Bro­chure
At the start of the 2020s, the roles of cor­por­ate tax plan­ning and reg­u­la­tion are un­der in­creas­ing scru­tiny as ques­tions of eth­ics and cor­por­ate cit­izen­ship con­tin­ue to rise up the com­mer­cial and trade...
December 2019
Eth­ics: the fu­ture of tax plan­ning
Mor­al­ity and eth­ics now dom­in­ate the in­ter­na­tion­al tax plan­ning land­scape, rais­ing ma­jor ques­tions for com­pan­ies, le­gis­lat­ors and ad­visers. Even in spe­cif­ic cases, the is­sues are rarely black and white.In...
08 July 2020
CMS Ex­pert Guide to cli­mate change tax re­forms and in­cent­ives
There is strong evid­ence that the cli­mate is warm­ing.  The Par­is Agree­ments on Cli­mate Change puts the re­spons­ib­il­ity on gov­ern­ments to lim­it glob­al warm­ing and they are ex­pec­ted to un­der­take sig­ni­fic­ant tax re­forms, ap­ply taxes and sus­tain­ab­il­ity in

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18 June 2021
Rus­sia’s na­tion­al goods trace­ab­il­ity sys­tem cre­ates new level of meas­ures...
With the entry in­to force of Fed­er­al Law No. 371-FZ* (dated 9 Novem­ber 2020) on 1 Ju­ly 2021, Rus­sia is in­tro­du­cing a na­tion­al sys­tem of trace­ab­il­ity of goods. Pre­vi­ously, the trace­ab­il­ity sys­tem op­er­ated...
16 June 2021
Belt and Road videocasts
Go to BRI homepage Wel­come to the CMS videocasts on Belt and Road The series ex­plores the top­ics that have been iden­ti­fied in our glob­al re­search study as be­ing top of mind for par­ti­cipants in BRI pro­jects...
15 June 2021
Brexit, MDR and DAC-6: the “Lon­don Sys­tem” against a “Si­cili­an De­fence”?The...
“Lon­don Sys­tem Open­ing” is a chess open­ing that is widely con­sidered ver­sat­ile and simple and thus be­gin­ner friendly; “Si­cili­an De­fence Open­ing” is a chess open­ing that is gen­er­ally con­sidered...
11 June 2021
Fu­ture EU Dir­ect­ive tack­ling shell com­pan­ies - ATAD 3
Back­ground Gradu­ally, eco­nom­ic sub­stance has be­come a key ele­ment in an in­ter­na­tion­al con­text and is rel­ev­ant for the ap­plic­a­tion of na­tion­al tax laws and double tax treat­ies and avoid the ap­plic­a­tion...
11 June 2021
Ukraine in­tro­duces 20% tax on di­git­al ser­vices provided by in­ter­na­tion­al...
On 3 June 2021, the Ukrain­i­an par­lia­ment voted to ap­ply a 20% VAT on the rev­en­ues of non-res­id­ent com­pan­ies from elec­tron­ic and di­git­al ser­vices provided to con­sumers with­in Ukraine. Di­git­al ser­vices...
10 June 2021
The “clad­ding tax”: the gov­ern­ment’s con­sulta­tion on the Res­id­en­tial Prop­erty...
Earli­er this year, the gov­ern­ment an­nounced its plan to in­tro­duce a new Res­id­en­tial Prop­erty De­veloper Tax (the “RP­DT”). Col­lo­qui­ally also known as the “clad­ding tax”, the tax’s stated aim is...
10 June 2021
Ger­man in­come tax law and 'non-fun­gible tokens'
"Dis­trib­uted ledger tech­no­logy" has a wide range of po­ten­tial uses. Thanks to Bit­coin, Eth­ereum and oth­ers, the gen­er­al pub­lic is aware of block­chain tech­no­logy. The mul­ti­tude of avail­able crypto­cur­ren­cies...
08 June 2021
Clev­er moves
Re­lo­cat­ing tal­ent safely, smartly, and seam­lessly As an in­ter­na­tion­al busi­ness, you need your best people to be mo­bile. That can re­quire as­sign­ing ex­ec­ut­ives and em­ploy­ees to dif­fer­ent ter­rit­or­ies – of­ten at short no­tice.CMS Ex­pat Desk – part of the largest em­ploy­ment and tax teams in Europe – provides com­plete and co-or­din­ated ad­vice and sup­port on tax, pen­sions, so­cial se­cur­ity, pay and em­ploy­ment law for ex­pat­ri­ate em­ploy­ees. Glob­al sup­port – from one point Our ex­pat­ri­ate spe­cial­ists are net­worked across 43 coun­tries in Europe, Asia, Africa and Lat­in Amer­ica to give you multi-jur­is­dic­tion­al sup­port – all ser­viced from a single point of con­tact.From the start to ter­min­a­tion of an as­sign­ment, we can help en­sure the op­tim­al leg­al, tax and re­mu­ner­a­tion ar­range­ments for both for the em­ploy­ee and for your busi­ness.With our sup­port, you are free to de­ploy your people wherever they need to be – swiftly and seam­lessly.Our team can:Draw up em­ploy­ee con­tracts cov­er­ing all leg­al as­pects of an as­sign­ment in any giv­en jur­is­dic­tion­Keep you up to speed on the tax and so­cial se­cur­ity re­gimes in each ter­rit­ory – and help re­lo­cated staff nav­ig­ate any po­ten­tial pit­falls in the sys­tem.Ad­vise on op­tim­ising the be­ne­fits of an em­ploy­ee’s ex­pat­ri­ate status – e.g. in terms of tax, re­mu­ner­a­tion and pen­sion ar­range­ment­sHelp your busi­ness man­age multi-jur­is­dic­tion­al payroll and tax ob­lig­a­tion­sAd­vise on spon­sor­ing pen­sion schemes in mul­tiple coun­tries, in­ter­na­tion­al trans­fer of be­ne­fits and en­abling em­ploy­ees to con­tin­ue scheme par­ti­cip­a­tion.Watch the videos for in­form­a­tion about re­gimes in dif­fer­ent coun­tries. For more de­tails about of­fers in in­di­vidu­al jur­is­dic­tions and leg­al as­sist­ance feel free to reach out to your usu­al CMS con­tact or send an email to em­ploy­[email protected]­al.com.
08 June 2021
Youth tax re­funds and the COV­ID-19 pan­dem­ic: how the Min­istry of Fin­ance...
In ad­di­tion to the age of the em­ploy­ee, the only re­stric­tion re­lated to the re­fund refers to the amount of the tax re­fund: the tax paid at the rate of 20% (24% in 2020) is re­fun­ded, i.e. up to the tax...
07 June 2021
Chinese Tax Reg­u­la­tion Up­date - May 2021
The latest de­vel­op­ment in China Tax Reg­u­la­tion mainly in­cludes: An­nounce­ment [2021] No. 15 jointly re­leased by the Min­istry of Fin­ance (“MOF”) and the State Ad­min­is­tra­tion of Tax­a­tion (“SAT”)...
07 June 2021
EU vs. Croa­tia – stim­u­lat­ing the eco­nomy through taxes: Are the loss mak­ing...
The tour­ism sec­tor suffered greatly, with most en­tre­pren­eurs that reg­u­larly made a profit be­fore the pan­dem­ic op­er­at­ing at a loss in the 2020 cir­cum­stances. Their in­come tax re­turns for 2020 will show...
27 May 2021
GDPR En­force­ment Track­er Re­port
When the GDPR was already in force, but not yet ap­plic­able (and not a single fine had been im­posed yet), much at­ten­tion was paid to the for­mid­able fine frame­work. For many com­pany of­ficers, this caused fear: if I vi­ol­ate the GDPR, I have one foot in jail (or at least my or­gan­isa­tion has to pay EUR 20 mil­lion or 4% of its glob­al an­nu­al turnover, cal­cu­lated for the whole group, if the com­pany is part of one).We be­lieve that facts are bet­ter than fear.The con­tinu­ously up­dated list of pub­licly known GDPR fines in the GDPR En­force­ment Track­er is our 24/7 rem­edy against fear, while the an­nu­al En­force­ment Track­er Re­port is our deep dive and per­mits more in­sights in­to the world of GDPR fines. We are pleased that our ana­lys­is for this second edi­tion of the ET Re­port is based on a lar­ger over­all data set of more than 570 fine cases, 526 of which made it in­to the ed­it­or­i­al team's work­sheet.More in­ter­na­tion­al­We are even more pleased that more in­ter­na­tion­al col­leagues sup­por­ted us this time and provided de­tailed in­put on en­force­ment prac­tice, in par­tic­u­lar for EU mem­ber states in the new mem­ber state in­ter­views (Ed­it­or­'s note: the United King­dom re­mains part of the En­force­ment Track­er Re­port and the En­force­ment Track­er as the UK Gen­er­al Data Pro­tec­tion Reg­u­la­tion en­sures reg­u­lat­ory con­sist­ency re­gard­less of Brexit).Loc­al law and prac­tice mat­ter­After al­most three years of GDPR ap­plic­a­tion, we are not the only ones to have learned one thing: des­pite the GDPR's full har­mon­isa­tion ap­proach, hardly any oth­er area is shaped more by na­tion­al laws and of­fi­cial prac­tice than GDPR fines. This may be a reas­on why Spain still tops the list of coun­tries with the most fines this year.Ex­ec­ut­ive Sum­mary­As we are aware that pri­vacy pro­fes­sion­als are un­likely to have a peace­ful job in these chal­len­ging times, the second edi­tion kicks off with an ex­ec­ut­ive sum­mary for the quick read­er (in­clud­ing over­all takeaways, in ad­di­tion to sec­tor-spe­cif­ic ob­ser­va­tions). Hav­ing in­ten­tion­ally op­ted for an on­line-only pub­lic­a­tion, the ET Re­port's Ex­ec­Sum is the only part that you can con­veni­ently down­load (or even print out for bed­time read­ing without a di­git­al device).Num­bers & fig­ures and sec­tor ap­proach­We have put to­geth­er an over­all sum­mary of the ex­ist­ing fines in the "Num­bers and Fig­ures" sec­tion, fol­lowed by tried-and-tested ana­lys­is for the fol­low­ing busi­ness sec­tors:Fin­ance, in­sur­ance and con­sultingAc­com­mod­a­tion and hos­pit­al­ity­Health careIn­dustry and com­mer­ceR­eal es­tate­Media, tele­coms and broad­cast­ing­Pub­lic sec­tor and edu­ca­tion­Trans­port­a­tion and en­ergy­In­di­vidu­als and private as­so­ci­ations plus the over­arch­ing cat­egoryEm­ploy­mentY­our takeawaysThis in-depth ana­lys­is per­mits first con­clu­sions to be drawn as to which busi­ness sec­tors at­trac­ted par­tic­u­larly hefty fines. We also ana­lysed the DPAs' reas­on­ings for the fines. These as­pects to­geth­er al­low us to provide you with key takeaways for each busi­ness sec­tor. Apart from the law­ful­ness of each data pro­cessing op­er­a­tion, bol­ster­ing data se­cur­ity should re­main in the spot­light for every or­gan­isa­tion. There are already rel­ev­ant in­dic­a­tions in terms of data pro­tec­tion lit­ig­a­tion – in par­tic­u­lar, data sub­ject­s' claims for ma­ter­i­al or im­ma­ter­i­al dam­ages un­der Art. 82 of the GDPR are on the rise. This trend is un­likely to stop, be­ing in par­tic­u­lar sup­por­ted by col­lect­ive re­dress mech­an­isms and leg­al tech of­fer­ings that are already in­creas­ing the risks of and re­sources needed for data pro­tec­tion claims man­age­ment.Meth­od­o­logy­We do not re­sort to witch­craft nor do we have pref­er­en­tial ac­cess to GDPR fine in­form­a­tion (at least in most cases, but we are still work­ing on that…) when work­ing in the En­force­ment Track­er en­gine room and pre­par­ing the En­force­ment Track­er Re­port. In ad­di­tion to our ne­ces­sary fo­cus on pub­licly avail­able fines, there are some oth­er in­her­ent lim­its to the data be­hind this whole ex­er­cise. For the "small print", please see our more de­tailed re­marks on meth­od­o­logy. On a more gen­er­al level, al­though we have done our best to break down a com­plex top­ic in­to neat pieces, we have res­isted the tempta­tion to fol­low SEO re­com­mend­a­tions for the whole con­tent pack­age and would ask you to con­sider it a "long read" format if you de­cide to read it in full.What's next?The En­force­ment Track­er Re­port and the En­force­ment Track­er are a work in pro­gress. We highly ap­pre­ci­ate any form of feed­back (prefer­ably con­struct­ive…) and would like to thank every­body who has reached out over the last year. We re­ceived in­ter­est­ing ideas, in­form­a­tion about for­got­ten fines (hid­den deeply in re­mote corners of a sup­posedly com­pletely cap­tured world) and re­com­mend­a­tions for ad­di­tion­al fea­tures (our buck­et list is grow­ing stead­ily), as well as rel­ev­ant con­tri­bu­tions from stake­hold­ers out­side the EU – demon­strat­ing that the data pro­tec­tion land­scape is evolving rap­idly on a glob­al scale and in­ter­faces between na­tion­al/re­gion­al con­cepts are de­vel­op­ing even in the ab­sence of a glob­al data pro­tec­tion law. We have en­gaged with peers from the leg­al pro­fes­sion, pri­vacy pro­fes­sion­als with a more ad­vanced tech back­ground as well as re­search­ers from vari­ous dis­cip­lines. We strongly en­cour­age you to con­tin­ue en­ga­ging with us. And we apo­lo­gise in ad­vance if our feed­back may take some time; the data pro­tec­tion world is not a quiet one right now.Stay safe – and keep on fight­ing, Chris­ti­an Runte, Mi­chael Kamps, ed­it­ors and the en­force­ment track­ing and re­port­ing team