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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 Correspondents