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

How to classify foreign entities in Germany

December 01, 2002
Share

Classifying foreign entities for tax purposes in Germany can be a mystery, particularly for hybrids like US LLCs and foreign companies with place of management in Germany. Harald Herrmann of Clifford Chance Pünder uncovers a case that reduces the complexity

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

FeatureSponsoredITR MagazineDecember 2002 / January 2003
more across site & bottom lb ros

More from across our site

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
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