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

German update: Draft guidance proposed on tax consolidation rules

April 16, 2005
Share

Germany's corporate and trade tax consolidation rules were significantly modified in 2003. In February 2005, the tax authorities released proposed administrative guidance on the new rules

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

GermanyEuropeJurisdictions
more across site & bottom lb ros

More from across our site

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
oecd tp training 2000.jpg
OECD transfer pricing training in West Africa coming to an end
The OECD has announced that a TP training programme is about to conclude in West Africa, a region that has been plagued by mispricing activities for a number of years.
Euan Healy, June 01, 2023
Progress on EU public CbCR is a significant move forward on tax transparency
Transparency principles for international tax reform
Richard Murphy and Andrew Baker make the case for tax transparency as a public good and how key principles should lead to a better tax system.
Richard Murphy, May 31, 2023
Hannover, Lower Saxony, Germany - September 26, 2021: Logo of pw
Nine partners suspended in PwC tax scandal latest
‘Go on leave, effective immediately’, PwC has told nine partners in the latest development in the firm’s ongoing tax scandal.
Euan Healy, May 30, 2023
Conference Schaffner 2000.png
ITR Indirect Tax Forum 2023: Govts turning companies into ‘free’ VAT auditors
The forum heard that VAT professionals are struggling under new pressures to validate transactions and catch fraud, responsibilities that they say should lie with governments.
Euan Healy, May 26, 2023
AdobeStock_494001486_Editorial_Use_Only (1).jpg
OECD paper raises potential carbon tax improvements
The working paper suggested a new framework for boosting effective carbon rates and reducing the inconsistency of climate policy.
Euan Healy, May 26, 2023