Copying and distributing are prohibited without permission of the publisher

Germany

  • Editorial

  • The indirect influence of the European Court

    Michael Graf of HAARMANN discusses the influence of ECJ decisions on German direct tax law and offers relevant advice to taxpayers

  • Time for an update

    Stefan Ditsch of PricewaterhouseCoopers outlines some recent changes to German tax legislation

  • VAT grouping and holdings

    Joachim Eggers, Elke Reichel and Sebastian Löser of PricewaterhouseCoopers explain recent changes to how the legal requirements governing VAT groups are interpreted and applied

  • The bank rescue plan

    Hans-Ulrich Lauermann and Sascha Demgensky of PricewaterhouseCoopers outline specific tax effects resulting from recapitalisation measures

  • German transfer pricing: pioneering or isolated?

    Lorenz Bernhardt and Loek de Preter of PricewaterhouseCoopers describe the main elements of a new ordinance and evaluate how the rules might be mirrored in the recent OECD discussion draft on business restructurings

  • Use of foreign branch losses

    Heiko Stoll and Stefan Skulesch of Simmons & Simmons outline recent developments in the case law of the European Court of Justice


International Tax Review Profile

The @FT is reporting that Dagong, a Chinese rating agency, has downgraded the US for political 'deficiencies'. Cou… https://t.co/g43wO0HakN

Jan 16 2018 10:22 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Japan and Iceland have signed a DTA. See the English version here: https://t.co/vNyiptTTqP

Jan 16 2018 09:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EU_Taxud: Anti Tax Avoidance Rules in the EU 🇪🇺 will start applying from 1 January 2019. #TaxAvoidance practices need to be stopped!…

Jan 16 2018 09:34 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Bad news for #EDF after the General Court of the EU upheld the Commission’s decision ordering France to recover €1.… https://t.co/r7R4TJ7qdd

Jan 16 2018 08:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The Independent is claiming that the EU could threaten to add UK overseas territories to its list of #tax havens as… https://t.co/JyLEbCVolj

Jan 15 2018 02:11 ·  reply ·  retweet ·  favourite
International Correspondents