No exemption from trade tax for dividends received from subsidiaries operating hospitals, nursing homes and similar institutions *

USA - June 4 2012
Dividends received from corporate subsidiaries are generally 95 percent tax exempt at the level of the parent company.

Co-authors: Tobias Klass.

(Limited) relief for inbound investments: Germany adopts new Anti Treaty/Directive Shopping Rules *

Germany - November 7 2011
In the future the German Anti Treaty/ Directive Shopping Rules are likely to be less strict.

Co-authors: Tobias Klass, Götz T. Wiese, Christian Möller.

New double tax treaty between Germany and the United Kingdom – impact on cross-border structures *

Germany, United Kingdom - May 25 2011
The revised double tax treaty between Germany and the UK became effective on December 30, 2010.

Co-authors: Götz T. Wiese, Sean Finn.

Federal Fiscal Court on trust models: new opportunities for reorganizations and leveraged transactions? *

Germany - April 29 2010
Until the end of 2004 the so-called trust model was an often used structuring tool in the context of reorganizations and leveraged transactions.

Co-authors: Tobias Klass.