Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

Categories: All (1 found)

  1. 02.05.2018

    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.

    Categories: Official Pronouncements
    Keywords: Parent/Subsidiary Directive, refund clai ...

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