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Results: 1-10 of 456

Current OECD guidance on recharacterisation appears in line with German tax law but proposed OECD guidance seems at odds
  • Baker & McKenzie
  • Germany, OECD
  • July 31 2015

In three separate decisions, the German Federal Tax Court has ruled that German tax authorities are prohibited from recharacterising intercompany


Doing business in India
  • Nishith Desai Associates
  • Canada, Germany, India, Japan, Mauritius, Netherlands, Singapore, Switzerland, United Kingdom, USA
  • April 30 2015

India is the seventh largest country by area and the second-most populous country in the world. It has a large and growing middle-class with an


Reflections & Expectations
  • Weil Gotshal & Manges LLP
  • Asia-Pacific, Central & Eastern Europe, European Union, France, Germany, Global, USA
  • April 28 2015

Everyone is talking about cybersecurity. And why not? In the past year, cyberattacks have made headlines as never before. Major companies in a number


New developments for real property transactions
  • Jones Day
  • Germany
  • October 2 2014

On July 9, 2014, the German Supreme Fiscal Court decided a real estate transfer tax ("RETT") case that shines a new light on RETT structures


Cost savings in M&A transactions and financings through notarisation in Switzerland?
  • Watson Farley & Williams
  • Germany, Switzerland
  • March 27 2014

With its decision of 17 December 2013 (Az. II ZB 613) the Federal Supreme Court of Germany (the Bundesgerichtshof) reinstated an attractive


Austria: breach of trust - a recent Supreme Court ruling has broad implications for stock corporations
  • Schoenherr
  • Austria, Germany, USA
  • March 26 2014

Austria's breach of trust provision found its way back into the limelight only recently via the prominent criminal proceedings against the former


Brussels GA&P (January 2014)
  • Gómez-Acebo & Pombo Abogados
  • European Union, Germany, Spain
  • January 23 2014

The Spanish Competition Court imposed fines of EUR 87.45 million on a number of sugar-producing companies for participating in a cartel consisting on


German Federal Court of Justice simplifies delisting: renunciation of the obligation to offer cash compensation
  • Dechert LLP
  • Germany
  • January 20 2014

In a recent decision, the German Federal Court of Justice (Bundesgerichtshof, BGH) abandoned its previous holding whereby, in the event of a


BGH: aufgabe der Macrotron-grundsätze
  • Taylor Wessing
  • Germany
  • December 19 2013

Der Bundesgerichtshof (BGH) hat mit seinem Beschluss vom 8. Oktober 2013 (Az. II ZB 2612) seine Macrotron- Grundsätze aus dem Jahr 2002


Liberty Global’s USD 4.1 bn acquisition of Kabel BW in the limbo
  • Bryan Cave LLP
  • Germany
  • September 4 2013

On August 14, 2013 the Higher Regional Court of Düsseldorf ("OLG Düsseldorf") overturned the merger clearance decision issued by the German