08.03.2011 US profit sharing loan interest to be taxed in Germany The finance ministry has announced that application of a Supreme Tax Court judgment exempting US profit-based interest from German taxis to be seen against the treaty override provision of 2006. Categories: Official PronouncementsKeywords: treaty override, profit sharing loan
04.01.2011 Profit-sharing loan not necessarily dependent on annual surp ... The Supreme Tax Court has held that a profit-sharing loan can be dependent on an overall, as opposed to an annual, surplus. Categories: Supreme Tax Court casesKeywords: fixed-interest, profit sharing loan
