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Searching Content indexed under Income Tax by Mayer Brown ordered by Published Date Descending.
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Limited German Tax Deductibility Of Low-Taxed License Payments Made To Related US Entities
Pursuant to the "license barrier" rule in Sec. 4j German Income Tax Act, newly introduced as of 1 January 2018, arm's length business expenses ...
Germany
25 Jul 2018
2
Upcoming New Dividend Stripping Tax Rules Regarding Trades With German Stock Over The Record Date
According to market sources, the German Ministry of Finance is going to issue a draft tax bill covering new rules on the tax treatment of so-called cum/cum transactions shortly before Christmas.
Germany
11 Dec 2015
3
Abschaffung Der Richtlinie 2003/48/EG Des Rates Im Bereich Der Besteuerung Von Zinserträgen (Die „EU-Zinsrichtlinie") Beschlossen
Am 10. November 2015 hat der Rat der Europäischen Union die Richtlinie zur Abschaffung der EU-Zinsrichtlinie angenommen.
European Union
24 Nov 2015
4
New Circular of German Ministry of Finance Regarding Thin Capitalization Rules
The Federal Ministry of Finance has given further guidance on the interpretation of German thin capitalization rules in a Circular dated July 22, 2005 ( "the Circular"). The Circular follows a previous Circular of the German Federal Ministry of Finance, dated July 15, 2004, which was released after the new thin capitalization rules came into force on January 1, 2004.
United States
 
11 Oct 2005
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