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New circular on German treaty shopping rules following ECJ dispute

Joe Stanley-Smith
April 27, 2018
German building with dramatic skyline

Following the ECJ ruling in the Deister Holding and Juhler Holding joined cases, the German financial authorities have published a circular invalidating a section of the German Income Tax Act effective from 2007-2011, and softening the provisions applicable today.

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NewsFranceDirect TaxGermanyEuropean UnionTax DisputesEurope
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Joe Stanley-Smith
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Joe manages ITR’s online and print coverage, and the publication’s events worldwide. He covers a range of tax issues affecting multinational corporations, particularly indirect tax matters and case studies.
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