Shortly before Christmas 2016, the Federal Ministry of Finance issued the long-awaited administrative guidelines on the profit allocation for permanent establishments (profit allocation PE guidelines). The 186-page long guidelines intend to specify the application of the arm’s length principle for ... (more)
On November ,24, 2016, the OECD published its multilateral instrument on BEPS (MLI) together with an explanatory statement. In the following beinformed we provide a short overview highlighting the points we consider to be of particular interest for the investment management ... (more)
Our Partner Carsten Bödecker will be on the Investment Tax Law panel at the 7th Hamburg Forum on Tax 2017 to be held on February 2 and 3, 2017. The group of experts will discuss the new Investment Tax Act and ... (more)
