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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India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties