We previously informed you about a lower German tax court decision on distributions made from previously taxed deemed dividends pursuant to the German CFC rules (see beleuchtet dated May 18, 2016). In contrast to the view of the German tax authorities, ... (more)
This beinformed addresses certain decisions by the German Supreme Tax Court and administrative practices of the German tax authorities, all of which are important within the context of tax filing procedures in connection with investment products. Special issues discussed in ... (more)
More than ten years after Cadbury Schweppes, the European Court of Justice reaffirmed that directive benefits cannot be denied on the basis of assumptions laid down in domestic tax laws. Substance must be tested but cannot be denied on the ... (more)
