23.05.2018 Pensions paid abroad subject to limited tax liability A limited tax liability on payments by the German State pension fund to a resident of Canada is not nullified by the tax treaty. Categories: Supreme Tax Court casesKeywords: pensions, Tax Treaties, limited taxpayer ...
19.08.2016 Subject-to-tax clause - Section 50d (8) ITA in the case of d ... The Supreme Tax Court refused leave to appeal on a case involving the double tax residence of a German unlimited taxpayer. Categories: Supreme Tax Court casesKeywords: subject to tax, Tax Treaties, Double tax ...
12.11.2013 Discussion draft on partnerships The finance ministry has published a discussion draft decree on the tax treaty treatment of partnerships. Comments are invited by December 2, 2013. Categories: Official PronouncementsKeywords: partnership, discussion draft, Tax Treat ...
28.09.2011 Agreement with Luxembourg on redundancy payments The finance ministry has agreed with Luxembourg that redundancy payments and unemployment benefit shall be taxed in the country of the (former) employment. Categories: PwC ReportsKeywords: redundancy, Luxembourg, Tax Treaties
28.09.2011 Equal split of transport crew earnings in Germany and Luxemb ... The finance ministry has agreed with Luxembourg that road vehicle and train crews resident in the one country but working for an employer in the other shall tax their earnings in the country where they actually drive. If they drive in both countries on the same day the day’s earnings are split equally between the two. Categories: PwC ReportsKeywords: Luxembourg, transport crew, drivers, Tax ...
