Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  1. 02. Mai 2018

    Federal Ministry of Finance amends earlier circular on treat ...

    On 20 December 2017 the European Court of Justice (ECJ) took the view that Section 50d (3) Income Tax Act prohibiting certain intermediary foreign companies from (full or partial) refund of German withholding tax was incompatible with both the Parent-Subsidiary Directive and the freedom of establishment. The German Tax Authorities have recently issued a circular on its application of the rules.

    Kategorien: Official Pronouncements
    Schlagwörter: Parent/Subsidiary Directive, refund clai ...

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Björn Viebrock

Björn Viebrock

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Düsseldorf

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