In reaction to an ECJ sentence dated October 20 2011, the German parliament has published a draft law according to which EU and EEA companies may apply for a refund of the German dividend withholding tax on portfolio dividends under certain conditions.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Firms announced key tax partner hires across the US and UK, while fintech and software providers revealed board appointments and new tools for multinational tax teams
The latest edition of Taxing Times with ITR covers all the controversy from a dramatic period for the carve-out deal, and also dissects the big four's AI strategies
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity