Germany: Treatment of interest payments from a German partnership to its foreign partners – the increased risk of double taxation

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Germany: Treatment of interest payments from a German partnership to its foreign partners – the increased risk of double taxation

November 12 2013
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Oliver Rosenberg, partner at Linklaters in Dusseldorf, discusses the treatment of interest payments from a German partnership to its foreign partners, including why there is an increased risk of double taxation as a result of the new section 50d paragraph 10 of the German Income Tax Act (ITA).

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