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

The bank rescue plan

December 01, 2008
Share

Hans-Ulrich Lauermann and Sascha Demgensky of PricewaterhouseCoopers outline specific tax effects resulting from recapitalisation measures

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

FeatureDirect TaxGermanyJurisdictions
more across site & bottom lb ros

More from across our site

EU - pillar two.jpg
Analysis: NGOs and businesses find common ground on BEFIT
The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.
Josh White, January 27, 2023
Australia’s DPT has been dismissed by many groups as simply a threat used to ensure proper TP analysis
This week in tax: PwC partner banned in Australia over tax leaks
Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.
Josh White, January 27, 2023
Taxpayers face yet more EU scrutiny
Business groups raise TP concerns over BEFIT
Industry groups are concerned about the shift away from the ALP towards formulary apportionment as part of a common consolidated corporate tax base across the EU.
Josh White, January 26, 2023
fabrizia-lapecorella-oecd-tax.jpg
OECD appoints Fabrizia Lapecorella deputy secretary-general
The former tax official in Italy will take up her post in April.
Josh White, January 25, 2023
Sponsored
lava-656827.jpg
Seismic shifts – ITR’s Asia Guide 2023 launched
With marked economic disruption matched by a frenetic rate of regulatory upheaval, ITR partnered with Asia’s leading legal minds to navigate the continent’s growing complexity.
Tom Baker, January 23, 2023
Closeup of the Downing Street sign in Westminster, London, UK.
Opinion: UK politicians have lost their tax ambition
Lawmakers seem more reticent than ever to make ambitious tax proposals since the disastrous ‘mini-budget’ last September, but the country needs serious change.
Josh White, January 23, 2023
Tax panel, Davos, Jan 2023.PNG
Davos panel exposes disagreements on two-pillar tax reform
The panel, the only one dedicated to tax at the World Economic Forum, comprised government ministers and other officials.
Ralph Cunningham, January 23, 2023
20th Annual CAF Conference Day 2
This week in tax: Colombia plans LatAm tax summit
Colombian Finance Minister José Antonio Ocampo announced preparations for a Latin American tax summit, while the potentially ‘dangerous’ Inflation Reduction Act has come under fire.
Josh White, January 20, 2023
OECD pillar one - 4.jpg
Analysis: Pillar one crucial for $200bn in tax revenue gains
The OECD’s two-pillar solution may increase global tax revenue gains by more than $200 billion a year, but pillar one is the key to such gains due to its fundamental changes to taxing rights.
Josh White, January 19, 2023
Viersen, Germany - January 9. 2022: Closeup of mobile phone with
Two-pillar solution will lead to more tax revenues, says OECD
The solution to address the tax challenges arising from digitalisation and globalisation will generate more revenue than previously estimated.
James Nurton, January 19, 2023