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German focus

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    The Germany special feature is available as a downloadable pdf

  • German tax planning: Anti-hybrid financing measures

    Germany has acted before the OECD’s final recommendations on hybrid mismatches by including anti-hybrid financing measures in the 2013 Annual Tax Act. Oliver Wehnert and David Martiny of EY explore whether the German legislation is producing the results the government wants and look at how the law should change, as well as assessing the likelihood of this happening.

  • Inheritance relief on business property transfer unconstitutional

    Lothar Siemers and Martin Liebernickel of PwC explain the background to, and fallout from, a recent judgment stating that inheritance tax relief on the transfer of business property is unconstitutional.

  • New era for dependent agent PEs in Germany?

    Susann van der Ham and Guido Schepers of PwC discuss the recently approved ordinance on the application of the arm’s-length principle to permanent establishments (PEs), addressing the impact of the introduced section 39 of the ordinance on the attribution of profits to dependent agent PEs in Germany to analyse whether the ordinance approval signals the start of an era of dependent agent PE discussions.

  • German self-disclosure rule amendments 2015

    Hilmar Erb and Sebastian Lattmann of PwC explore new amendments to Germany’s self-disclosure rules, which have contributed to an increased compliance burden for taxpayers in 2015.

  • 2014 roundup: German tax developments

    Claus Jochimsen of PwC gives an overview of the tax law changes introduced under the label of the ZollkodexAnpG.

International Tax Review Profile

Congratulations on the nominations!

Mar 16 2018 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @JitendraJain_: It will be interesting to see if the EU tailors its proposal to comply with the interim measures framework prescribed by…

Mar 16 2018 03:57 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @phdskat: I can't recall ever reading an OECD report that so openly recognises - and even elaborates - on the lack of consensus around k…

Mar 16 2018 03:57 ·  reply ·  retweet ·  favourite
International Tax Review Profile

One a key figure in the EU #tax scene, Jose Manuel Barroso is facing scrutiny over his role at Goldman Sachs

Mar 16 2018 10:57 ·  reply ·  retweet ·  favourite
International Tax Review Profile

REGISTER TODAY! Learn how firms like @bakermckenzie and @McKoolSmith are using bespoke content marketing solutions…

Mar 15 2018 08:16 ·  reply ·  retweet ·  favourite
International Correspondents