International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement
Cookies Settings

Germany

April 04, 2005
Share

By Eckart Nuernberger and Franz Prinz zu Hohenlohe, KPMG Deutsche Treuhand-Gesellschaft AG Aktiengesellschaft Wirtschaftsprüfungs-gesellschaft

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

Tags

Holding Company Regimes (April 2005)
more across site & bottom lb ros

More from across our site

Los Angeles, California, USA - 25 March 2019: Illustrative Editorial of Brookfield Asset Management website homepage. Brookfield Asset Management logo visible on display screen.
In detail: Brookfield’s tax arrangements under scrutiny
The Canadian proprietor of Canary Wharf and Manhattan West faces accusations of avoiding tax through subsidiaries in Bermuda and beyond.
Josh White, June 08, 2023
Canada_TP_070722.jpg
Canada proposes transfer pricing reform
The Department of Finance Canada has put forward a package of transfer pricing reforms to clarify existing provisions and address what it says is a disproportionate loss of tax revenue.
Euan Healy, June 08, 2023
Saudi arabia flag in the blue sky. Horizontal panoramic banner.
This month in indirect tax: Saudi Arabia’s tax amnesty; Poland v the EU; India’s WTO complaint
Developments included the end of Saudi Arabia’s tax amnesty, Poland’s VAT battle with the EU, the Indirect Tax Forum, India’s WTO complaint, and more.
Euan Healy, June 07, 2023
premier-league-tax-avoidance.jpg
'HMRC, catch me if you can!'
Charlotte Sallabank and Christy Wilson of Katten UK look at the Premier League's use of 'dual representation' contracts for tax matters.
Charlotte Sallabank, June 06, 2023
Milan, Italy - August 10, 2017: Brookfield Asset Management logo
Brookfield faces allegations of tax avoidance ahead of AGM
Shareholders are set to vote on whether the asset management firm will adopt public CbCR, amid claims of tax avoidance.
Josh White, June 06, 2023
joe-biden-tax-reform.jpg
Analysis: US debt deal could hold back Democratic tax ambitions
US lawmakers averted a default on debt by approving the Fiscal Responsibility Act, but this deal may consolidate the Biden tax reforms rather than undermine them.
Josh White, June 05, 2023
MELBOURNE, AUSTRALIA - JULY 30, 2018: PwC headquarters building
PwC Australia identifies all 67 staff involved in tax scandal
In a letter to the Australian Senate, the firm has provided the names of all 67 staff who received confidential emails but has not released them publicly.
Euan Healy, June 05, 2023
EC windfall tax - electricity - 2.jpg
Upper Tribunal hears Ørsted’s windfarm capital allowances appeal
David Pickstone and Anastasia Nourescu of Stewarts review the facts and implications of Ørsted’s appeal at the Upper Tribunal.
David Pickstone, June 02, 2023
Internal Revenue Serice Sign
This week in tax: IRS set to lose $21bn in funding
The Internal Revenue Service will lose the funding as part of the US debt limit deal, while Amazon UK reaps the benefits of the 130% ‘super-deduction’.
Josh White, June 02, 2023
Gavel of judge with coins against European Union flag
Opinion: EU tax disputes make the case for reform
The European Commission wanted to make an example of US companies like Apple, but its crusade against ‘sweetheart’ tax rulings may be derailed at the CJEU.
Josh White, June 01, 2023