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German M&APE Update - The Dangers of Knowledge Attribution via the Management Team
  • Paul Hastings LLP
  • Germany
  • May 11 2017

According to a judgment of the German Court of Appeal (Oberlandesgericht) of Düsseldorf (“Court”), the knowledge of the management team of a target


Federal Tax Court Confirms Availability of 'Banking Privilege'
  • Baker McKenzie
  • Germany
  • May 1 2017

In its recent decision dated December 6, 2016 (I R 7915), the Federal Tax Court confirmed the availability of the banking privilege as stipulated in


German Federal Tax Court Decision: Non-resident Corporations not Subject to Tax for Gains from Cancellation of Debt Incurred for the Acquisition of Real Property in Germany
  • Greenberg Traurig LLP
  • Germany, USA
  • April 12 2017

The Federal Tax Court recently released its decision of Dec. 7, 2016 - I R 7614 (in German only) regarding the tax treatment of a gain of a


PwC International Business Reorganisations Network Monthly Legal Update - Feb 2017
  • PwC Australia
  • European Union, Germany, Netherlands, United Kingdom
  • February 24 2017

Welcome to the second edition of the PwC International Business Reorganisations (IBR) Network Monthly Legal Update for 2017


Germany: Calculation of Damages For a Breach of a Financial Statements Warranty
  • Baker McKenzie
  • Germany
  • February 23 2017

In many transactions, the target company’s financial statements either play an important or even a crucial role for the determination of the purchase


Distressed M&A faces new tax challenge - German supreme tax court judged tax relief for recapitalization gain illegal
  • DLA Piper LLP
  • Germany
  • February 22 2017

The German Tax Authorities' common instrument to grant relief from an taxable recapitalization gain - the Recapitalization Decree (Sanierungserlass


Post-M&A Disputes Resulting From Earnout Clauses
  • Baker McKenzie
  • European Union, Germany
  • December 19 2016

“An earnout often converts today’s disagreement over price into tomorrow’s litigation over the outcome.” Airborne Health, Inc. v. Squid Soap, LP, 984


Germany Seeking Tighter Control over Foreign Investments in Key Industries
  • Fried Frank Harris Shriver & Jacobson LLP
  • European Union, Germany, United Kingdom
  • November 2 2016

Following a wave of recent takeovers of major German technology companies by foreign (notably Chinese) investors, the German government is


Quarterly Tax Newsletter - October 2016
  • Squire Patton Boggs
  • Poland, United Kingdom, USA, Australia, European Union, Germany
  • October 28 2016

In European Commission v. Autogrill Espana (C-2015P), Banco Santander (C-2115P) (Santander), the European Commission (EC) addressed State Aid


Governance & Securities Law Focus: Asia Edition, October 2016
  • Shearman & Sterling LLP
  • European Union, Germany, Hong Kong, Italy, United Kingdom, USA
  • October 24 2016

On 16 August 2016, the China Securities Regulatory Commission and the Securities and Futures Commission jointly announced (the "Joint Announcement"