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P+P Pöllath + Partners
On 13 November 2019, the Federal Ministry of Finance issued a statement on the im-plementation of the decision of the European Court of Justice in the Wächtler case (26 February 2019 - C-581/17).
Morrison & Foerster LLP
In a decree published November 6, 2020, the German tax authorities confirmed their view that transactions between non-German parties (e.g., between two U.S. companies)...
Katona & Partners Attorneys at Law
Wegen des Coronavirus haben zahlreiche Unternehmen auf die Arbeit im Home Office umgestellt. Dieses Arbeitsmodell kann jedoch nach der jetzigen Gesetzeslage ungeahnt hohe Steuerrisiken in sich Bergen.
Mayer Brown
In effect from 1 July 2020 until the end of 2020, the German legislator has decided to reduce the value added tax ("VAT") rate from 19% to 16% and from 7% to 5%; respectively.
Clyde & Co
The CumEx scandal has been the focus of international public attention ever since the publication of the so-called CumEx files.
Heuking Kuehn Lueer Wojtek PartGmbB
Companies and taxpayers alike are experiencing massive liquidity shortages due to the far-reaching restrictions on the economy and on public life caused by the COVID-19 pandemic,
P+P Pöllath + Partners
On 10 December 2019, the Federal Ministry of Finance published a draft bill for a law to implement the Anti Tax Avoidance Directive (ATAD-Umsetzungsgesetz - ATADUmsG).
Morrison & Foerster LLP
Der BFH hat in drei Parallelentscheidungen bestätigt, dass eine grundbesitzverwaltende Gesellschaft die erweiterte Kürzung des Gewerbeertrages (§ 9 Nr. 1 S. 2 GewStG)
P+P Pöllath + Partners
It remains to be seen, which specific evidence will have to be provided in order to prove a tax-neutral repayment of contributed equity.
On May 10, 2019 (C-371/19), the European Commission brought an action against Germany for its input tax refund procedure for EU taxable persons.
SKW Schwarz
Kryptowährungen und insbesondere Bitcoin erfreuen sich zunehmender Bekanntheit.
P+P Pöllath + Partners
On 21 May 2019, the German Federal Ministry of Finance published its long-awaited circular on the German Investment Tax Act in the version effective from 1 January 2018 ...
P+P Pöllath + Partners
The German Federal Court of Finance revealed its position on the tax treatment of carried interest from business-type fund structures in a judgement of 11 December 2018 (VIII R 11/16).
Morrison & Foerster LLP
Der Große Senat des Bundesfinanzhofs (BFH) befasst sich in seinem am 27.3.2019 veröffentlichten Beschluss vom 25.9.2018, GrS 2/16, mit der Frage, ob einer gewerblich geprägten Personengesellschaft die
Jones Day
Existing contracts must be amended no later than December 31, 2019.
P+P Pöllath + Partners
On February 26, the European Court of Justice ruled in the Wächtler case that the German exit tax in its current form violates the Agreement on the Free Movement of Persons between Switzerland and the EU ...
P+P Pöllath + Partners
In February 2019, the tax authorities caused uncertainty with their view that a withholding tax of 15.825% should be retained by domestic clients of foreign providers on fees paid for online advertising (cf. Client Information of Feb 14 2019).
TMF Group
New VAT obligations apply not just to big players like Amazon and eBay, but also the businesses and individuals that sell via the platforms.
P+P Pöllath + Partners
According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients.
Ruchelman PLLC
In upholding a lower tax court's decision, the German Federal Tax Court held that repayment of capital by a U.S. subsidiary to its German parent company would be non-taxable under German tax law.
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