The Merkel government has less than a year left before next year’s elections take place in September or October 2013. Ulrich Siegemund, of Luther – Taxand Germany, analyses the government’s recent Tax Bills, which deal with the taxation of fiscal groups and alter the rules governing real estate transfer tax (RETT) blocker structures.
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Canadian and Indian dual VAT models have been a source of inspiration for the Brazilian model, but the latter has unique and innovative features, the OECD paper claimed
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