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. Date of origin08.03.2011CategoriesOfficial PronouncementsKeywordstreaty override, profit sharing loan
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. Date of origin04.01.2011CategoriesSupreme Tax Court casesKeywordsfixed-interest, profit sharing loan
