24. November 2024The payments made by extractive companies to government agencies (see Revenues generated by the extractive industry) must be seen in…
15. November 2024Climate change poses major challenges for players in politics, industry and civil society worldwide. Due to international and national plans…
14. November 2024Statutory reporting obligation for extractive companies (§§ 341q et seq. HGB) By way of derogation from the rules on German tax…
14. November 2024How important is tax secrecy in Germany? Tax secrecy has a high priority in Germany. Since taxpayers must fully disclose…
14. November 2024Corruption prevention regulations in public administration and the private sector Corrupt behaviour can occur in a variety of forms and…
14. November 2024In Germany, the conditions under which natural resources are extracted are generally not negotiated directly between the extracting companies and…
14. November 2024In Germany, the extraction of natural resources is for example regulated by the Federal Mining Act (BBergG), which replaced the…