Some of the topics in this issue: Administration amends circular on treaty-shopping rules, Pensions paid abroad subject to limited tax liability, ECJ – Denmark to set-off final losses of foreign EU-branch. Continue reading
Tax & Legal
The Lower Tax Court of Hamburg has granted a suspension of payment request because of doubts whether the loss forfeiture rules for companies where more than 50% of the shares in the loss making company are transferred are compatible with the German constitution. Continue reading