www.ey.com/en_gl/tax-alerts/german-ministry-of-finance-issues-first-draft-of-annual-tax-act-2022-including-provisions-regarding-extraterritorial-taxation-of-ip
www.mayerbrown.com/en/perspectives-events/publications/2022/07/the-german-section-49-saga-continues–important-developments-in-germanyextraterritorial-taxation-of-ip-transactions
blogs.pwc.de/de/german-tax-and-legal-news/article/232998/tax-legal-newsflash-german-ip-nexus-rules/
riskandcompliance.freshfields.com/post/102hw0r/amended-german-ip-nexus-taxation-rules-in-draft-annual-tax-act-2022#page=1
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