Germany Tax News
Ministry of Finance issues draft bill combating tax evasion
Treaty between Germany and United Arab Emirates – negotiations concluded
Memorandum of Understanding signed between US and German competent authorities
Protocol to treaty between Russia and Germany ratified
Treaty between Mexico and Germany ratified
Protocol to treaty between Russia and Germany ratified by Russian State Duma
Treaty between Germany and South Africa signed
Treaty between India and Germany – Indian decision on applicability of tax treaty to a limited partnership
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Treaty negotiations between Germany and United Arab Emirates – developments
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
OECD released 2008 Model Tax Convention
Bill for venture capital investments enters into force
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Treaty between Germany and United Arab Emirates – negotiations
Preliminary ruling requested from ECJ regarding interpretation of Parent-Subsidiary Directive
Treaty between Russia and Germany – Russia clarifies terms of application of lower withholding tax rates on dividends
Discussion draft on New Art. 7 of OECD Model – details
Ministry of Finance issues guidance on limitation of interest deduction – details
OECD Council approves 2008 Model Tax Convention
Financial Court of Münster holds rules on transfer pricing incompatible with EC law
Financial Court of Düsseldorf rules on transfer pricing adjustments
Treaty between Germany and United States – German Federal Financial Court rules on non-deductibility of losses from US (non-EU/EEA) PE
Treaty between Mexico and Germany – details
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Treaty between Germany and Jersey signed – details
Comments on draft contents of 2008 update to Model Tax Convention published
Treaty between Mexico and Germany – negotiations
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