Though contrary to European law, foreign shareholders in Germany are prevented from claiming a tax credit available to German nationals. But, as Hans-Jörg Fischer of Clifford Chance, Frankfurt, explains, the courts may well assist foreigners to claim their full entitlement
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.