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Insights, events and expert articles from the world of Moore TK.
On November 19, 2025, the OECD published an update to the OECD Model Tax Convention (OECD-MC) and the accompanying Model Commentary (OECD-MC). This is the first revision since 2017 and addresses, in particular, new developments.
European sustainability regulation is once again undergoing a period of profound realignment. The stated goal is to reduce the administrative burden on companies, simplify regulations, and improve the coherence of the European legal framework.
The European Securities and Markets Authority (ESMA) has developed new guidelines on the use of fund names, which have been translated into all official EU languages. The guidelines apply to funds that use terms
Relevance of whistleblowing is reflected in reporting figures Since the Whistleblower Protection Act (HinSchG) came into force in July 2023, reports to the external federal reporting office, which is located at the Federal Office for
Further EU measures against greenwashing The growing amount of information about the impact of consumption is causing more and more consumers to consider the consequences of their behavior and purchasing decisions on the environment and society
Background By signing the Paris Climate Agreement, the European Union has committed itself to achieving the climate goals set out therein and has also committed itself to more sustainable development for society and the economy.
At a time when sustainability is increasingly coming into focus, companies of all sizes are faced with the challenge of transparently reporting on their impact on the environment and society.
The amendment to the Accounting Directive and its impact On 22 February 2024, the German Bundestag adopted the draft of a Second Act to amend the DWD Act and to
Background and Objectives: In 2018, the EU Commission published an action plan with 10 measures for "financing sustainable growth" (EU Action Plan). The EU Action Plan, which culminates in the EU Green Deal, pursues three central objectives:
Uniform sustainability reporting throughout the EU – a goal that is being achieved, among other things, through the CSRD (Corporate Sustainability Reporting Directive) and the associated European Sustainability Reporting Standards (ESRS).
