Tax & Legal Blog

Tax & Legal

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

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2 Ergebnisse gefunden

  • Profit allocation of cross-border pipeline operations

    In two decisions, the Düsseldorf Tax Court commented on the profit allocation regarding the operation of a transnational pipeline network between Germany, Belgium and the Netherlands through so-called pipeline operating sites which are permanent establishments from a tax point of view.

    Originaldatum
    Kategorien
    Tax Court
    Schlagwörter
    permanent establishment (PE), profit adj ...
    Autor:in

  • Tax administration issues guidelines on use of group name

    The German Finance Ministry has commented on possible profit adjustments under Sec. 1 Foreign Tax Act with respect to the use of group name and logo between the taxpayer and a related party.

    Originaldatum
    Kategorien
    Official Pronouncements
    Schlagwörter
    income adjustment, group name, firm name ...
    Autor:in