Copying and distributing are prohibited without permission of the publisher

Germany

  • German tax developments in 2013

    Stefan Ditsch of PwC gives an overview of recent tax developments and a selection of major law changes, tax court decisions and administrative rulings.

  • German tax authorities implement the AOA

    Susann van der Ham and Ina Sprenger of PwC critically discuss the recently issued draft ordinance on income allocation of permanent establishments as a further implementation step of the Authorised OECD Approach (AOA) into German tax law.

  • Tax consequences of banking separation

    Ulf Andresen, Jobst Wilmanns and Oliver von Schweinitz of PwC look at the tax and transfer pricing implications of a separation of investment banking from commercial banking.

  • VAT group requirements: A German fairy tale

    Jens Müller-Lee and Peter Imhof of PwC discuss recent news and developments on organisational integration and their consequences on VAT grouping in Germany.

  • Entry certificate for intra-community supplies

    The issues surrounding changes to the German VAT Implementing Code have been addressed. But has the Federal Ministry of Finance solved them all? Ronny Langer of KÜFFNER MAUNZ LANGER ZUGMAIER investigates.

  • International transfer pricing between Germany and China

    Maik Heggmair, Kai Schwinger and Nicolas Boehlke of WTS recount their experiences with Chinese tax law and related party transactions between Germany and China from a German perspective.


International Correspondents