James Hardie loses appeal against Australian tax authorities Panellists to share dispute resolution experiences German Supreme Court reverses squeeze-out compensation position Vodafone ruling date announced WTO rules EU in breach of international rules Tax disputes leaders vie for Americas Awards Cover Story Features Comment News People and Firms Tax relief Argentina Brazil Canada Chile Finland France Germany India Ireland Italy Japan Mexico Poland Portugal South Africa Thailand Ukraine US Inbound US Outbound Foreign Account Tax Compliance Act: A critical analysis Bearer bonds The Netherlands Budget and the patent box Asia 2009 Europe 2009 Americas 2009		International Briefings - Germany September 2010 Tax reform group suggested July 2010 Ease-up on transfer of functions May 2010 Controlled foreign company rules still in conflict with community law April 2010 Auditors attack tax groups March 2010 Loss forfeiture or real estate transfer tax avoidable on intra-group re-organisations February 2010 Tax-free employee invention compensation December 2009 Authorities step up scrutiny of private equity November 2009 New risk for tax group September 2009 Transfer of functions decree July 2009 Tax audit versus tax policy June 2009 VAT has travel trade in uproar May 2009 Interest limitation and loss forfeiture to be relaxed April 2009 New rules for temporary inbound assignments March 2009 Bank loss relief protected February 2009 New provisions make accounting easier for international groups December 2008 German court ignores US partnership election of Florida LLC November 2008 No PE merely because of continual use of facilities October 2008 Margin taxation in the travel trade September 2008 Trade tax comes to the fore July 2008 Interest and losses June 2008 Government to foster employee participation February 2008 Revised guidance on binding rulings December 2007 Tax on fees paid to EU service provider to be based on net amount November 2007 Taxpayer's duty of cooperation vs his right of refusal to incriminate himself September 2007 2008 tax reform targets business restructuring June 2007 VAT on travel agents' fees for airline tickets, all round confusion May 2007 Tax authorities issue guidance on tightened treaty shopping rules April 2007 Internet domain a non-depreciable intangible March 2007 Corporate tax reform 2008 - transfer pricing changes February 2007 CFC legislation suspended following Cadbury Schweppes December 2006 Advance Pricing Agreements - the new rules November 2006 Decree on transfer of functions expected October 2006 New treaty-override to solve qualification conflicts September 2006 Anti-treaty-shopping rules to get tougher July 2006 VAT risk for merchants unwittingly involved in missing trader fraud May 2006 Regulators tackle liability of foreign employees April 2006 ECJ rejects discriminatory German branch taxation March 2006 Draft guidance on thin-cap rules on intra-group share acquisitions comes out February 2006 New government passes first tax legislation December 2005 Tax authorities issue thin-capitalization certification form November 2005 Withholding tax relief for foreign holding companies October 2005 New thin-capitalization guidance released September 2005 Tax authorities reject transfer-pricing decision July 2005 German implications of Manninen and Fokus Bank May 2005 What the new tax relief package would mean May 2005 When tax on dividends conflicts with EU law April 2005 Draft guidance proposed on tax consolidation rules March 2005 ECJ to revisit the old thin-capitalization rules February 2005 Tax authorities reject cross-border consolidation December 2004 Implementing EU guidelines into German law November 2004 Germany revises international tax regulations October 2004 Manninen: creditability of foreign corporation tax September 2004 Thin-capitalization rules finalized July 2004 Tax authorities reject leading transfer pricing decision June 2004 Exit tax planning window opens May 2004 Whether a US LLC is a company or a partnership April 2004 High Court raises the bar for subject-to-tax clauses March 2004 Value-added tax invoicing changes February 2004 What the year-end tax changes mean December 2003 Losses to survive indirect ownership change November 2003 What Bosal means in Germany October 2003 Trade tax reform Bill looms September 2003 New thin-capitalization rules released July 2003 Tax authorities acquiesce in thin-capitalization decision June 2003 Cross-border loss utilization referred to the ECJ May 2003 Compromise tax reform Bill passed April 2003 Federal Council rejects tax reform Bill March 2003 Foreign employees get public child support contributions December 2002 New transfer pricing rules loom November 2002 Transfer pricing adjustment versus CFC rules October 2002 Limits of the anti-avoidance clause September 2002 High court upholds anti-treaty-shopping clause July 2002 Court decision limits anti-mailbox company provision June 2002 Recent German cross-border reorganization developments May 2002 Scope of subject-to-tax clauses in German tax treaties April 2002 Germany-Switzerland tax treaty March 2002 Lower court sees server as permanent establishment February 2002 German business tax reform December 2001 High court redefines German transfer pricing framework November 2001 Tax treatment of employee stock options September 2001 Key German tax statutes void under EU law? July 2001 Transfer pricing regulations derailed by high court decision? June 2001 Tax authorities relax reorganization requirements May 2001 ECJ: AMID decision impacts Germany April 2001 Interest-free loans not abuse of law February 2001 Germany December 2000 Non-acquiescence in dividend stripping decision November 2000 Proposed transfer pricing regulations October 2000 Tax reform, 2000: branches and partnerships versus subsidiaries as inbound investment vehicles September 2000 Tax reform, 2000 enacted July 2000 Tax reform outlook June 2000 High court upholds dividend stripping schemes May 2000 Tax-free income for atypical silent partner April 2000 Intra-group trademark licensing March 2000 Tax reform 2000 December 1999 ECJ upholds German taxation of expatriate spouses November 1999 Discrimination against permanent establishments of EU corporations October 1999 Tax authorities reverse position on amortization of licences for the sale of medication September 1999 Withdrawal of Foreign Contractor Withholding Directive? June 1999 Tax Reform Proposals May 1999 Launch of Ecological Taxation in Germany March 1999 Launch of the EURO in Germany February 1999 Knowledge and Know-How Exchange: Acute Risks for German Subsidiaries of Foreign Multinationals December 1998 New German Tax Reform Plans December 1998 Discrimination against German Permanent Establishments of EU corporations November 1998 German Taxation of Foreign Satellite Operators October 1998 TRANSFER PRICING: GERMAN POSITIONS SHIFTING ON PROFIT SPLIT AND COMPARABLE PROFIT METHODS September 1998 VAT TREATMENT OF July 1998 GERMAN CORPORATE LAW AND ACCOUNTING LEGISLATION June 1998 AMORTIZATION OF TRADEMARKS AND WAIVER OF SHAREHOLDER DEBT May 1998 GERMAN TAX REFORM: A STATUS REPORT April 1998 VAT TREATMENT OF ONLINE SERVICES March 1998 SHORT-TERM DEBT EXCEPTION TO THIN-CAPITALIZATION RULES February 1998 Use of losses Following Purchase of a Corporate Shell

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