Germany Tax News
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Protocol to treaty between Germany and United Kingdom – details
Treaty between Costa Rica and Germany signed
Treaty between Russia and Germany – Russian MoF clarifies whether interest expenses are tax deductible under the tax treaty
Treaty between Germany and Philippines – details
Treaty between Germany and Luxembourg enters into force
Treaty between Philippines and Germany – Availment of treaty benefits
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Treaty between Germany and Philippines signed
Treaty between India and Germany – Indian decision on profit attribution to a permanent establishment
Protocol to treaty between Germany and Norway – details
Ministry of Finance publishes guidance on application of subject-to-tax, remittance basis and switch-over clauses under tax treaties in respect of a decision of the Federal Financial Court
Protocol to treaty between Germany and Norway signed
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Treaty between Germany and Spain – Exchange of letters on mutual assistance in tax matters published
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Federal Council submits draft bill on the improvement of combating tax offences
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Withholding tax under EU Savings Directive to be abolished
Heavy restrictions on capital movements enter into force
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Bill on the simplification of company taxation and the tax treatment of travel expenses gazetted
Treaty between Germany and Oman – details
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Treaty between Germany and Mauritius enters into force
Limited partnership that pays trade tax and has a tax residency certificate will be eligible to tax treaty benefits
Treaty between India and Germany – Indian decision that Royalty / Fees for Technical Services should be taxed on receipt basis irrespective of the method of accounting followed
Treaty between India and Germany – Indian decision that certification fees are not fees for technical services
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