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With the Act on the Implementation of the EU Mutual Assistance Directive and Changes in Tax Law (the Act) coming into effect on 1 January 2012 the German Anti Treaty-Shopping Rules will generally be significantly less strict
On 26 January 2011 the European Commission declared the so-called Restructuring Clause (Sanierungsklausel) (Sec. 8c (1a) of the German Corporate Income Tax Act (CTA)) as inconsistent with EU funding guidelines
In a decision dated 12 January 2011 (I R 310) the Federal Fiscal Court (Bundesfinanzhof, BFH) held that the minimum term for profit and loss transfer agreements for a fiscal unity to be recognized is five full years, i.e. 60 months, not five fiscal years
On 7 July 2010 the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) delivered three rulings with regard to retroactive changes of tax law
With a circular dated 22 October 2010 (DStR 2011, p. 175), the Regional Tax Office (Oberfinanzdirektion, OFD) Rhineland issued a short note in which it gave its opinion on the implications of the judgment of the Federal Fiscal Court (Bundesfinanzhof, BFH) dated 21 October 2009 (I R 11408) regarding the application of double tax treaties (DTT) to income arising from a foreign permanent establishment (and to business assets of a foreign permanent establishment) under the switch-over clause of Sec. 20 (2) and (3) German Foreign Tax Act (GFTA) (old version
