The Federal Fiscal Court (Bundesfinanzhof – BFH) has decided that Germany's switchover clause for taxing income from foreign partnerships is incompatible with EU law, even though the European Court of Justice (ECJ) reached the opposite conclusion in the same case, Columbus Container Services v Finanzamt Bielefeld-Innenstadt (C-298/05).
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Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process