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Results: 1-10 of 199

Tightening of the rules for structures aimed at avoiding German real estate transfer tax “rett-blocker”

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • June 17 2013

An agreement proposal of the conciliation committee (Vermittlungsausschuss), adopted on June 5, 2013, for the Law Implementing the Administrative

Adverse change in RETT

  • Dentons
  • -
  • Germany
  • -
  • June 17 2013

Under the current tax rules, RETT (German Real Estate Transfer Tax) is being triggered if at least 95 of shares in a company holding real estate are

German taxation of portfolio dividends

  • McDermott Will & Emery
  • -
  • European Union, Germany
  • -
  • June 12 2013

In reaction to a 2011 decision of the European Court of Justice (ECJ), Germany changed its tax regime for portfolio dividends for corporate

Tackling tax avoidance: a comparative study of general anti-abuse rules across Europe

  • Clifford Chance LLP
  • -
  • Belgium, France, Germany, Italy, Luxembourg, Netherlands, Spain, United Kingdom
  • -
  • June 10 2013

In many European countries, a combination of the difficult economic conditions currently being experienced and the tide of public opinion (often

Tax issues regarding internationally mobile employees in Europe

  • Jones Day
  • -
  • France, Germany, Italy, United Kingdom
  • -
  • May 29 2013

For businesses that employ internationally mobile employees ("IMEs"), or are considering doing so, and who provide (or who may provide) equity

FATCA intergovernmental agreement signed with USA

  • CMS Hasche Sigle
  • -
  • Germany, USA
  • -
  • May 28 2013

Our June 2012 edition covered the current status and impact of the Foreign Account Tax Compliance Act (FATCA). The US Government intends to use FATCA

Tax relief on acquisition debt

  • Reed Smith LLP
  • -
  • France, Germany, United Kingdom
  • -
  • May 22 2013

Tax relief on acquisition debt is clearly of particular importance for the PE sector. Perry Yam chairs a discussion between three of his European tax

Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?

  • Bryan Cave LLP
  • -
  • Germany, USA
  • -
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States

Overview on German VAT

  • Squire Sanders
  • -
  • Germany
  • -
  • April 29 2013

In contrast to personal taxes, German Value Added Tax (VAT) is a tax on transactions. VAT is a sales tax which is levied at all levels

Court of Justice rules on outsourced investment advisory services

  • RPC
  • -
  • European Union, Germany
  • -
  • April 25 2013

The CJEU has given judgment in the case of GfBk Gesellschaft fur Borsenkommunikation 3 on the applicability of the fund management exemption in