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Practical Consequences of the OECDG20 - Anti-BEPS Initiative

OECD - October 1 2016 For international businesses, the Anti-Base Erosion and Profit Shifting (BEPS-) Initiative of the Organisation for Economic Co-operation and...

Dr. Stephan Schnorberger, Christian Brodersen.


Gewinnrealisierung bei Umschuldung eines betrieblichen Fremdwährungsdarlehens

Germany - July 20 2016 Mit Urteil vom 23. Februar 2016 (Az. 8 K 27214) hat das niederschsische Finanzgericht entschieden, dass die Umschuldung eines Fremdwhrungsdarlehens...

Jana Fischer.


Regional Tax Court: The conversion of a foreign currency loan to a loan with identical currency can trigger gain realization

Germany - July 11 2016 By judgment of February 23, 2016 (file no. 8 K 27214), the regional tax court of Lower Saxony decided that the conversion of a foreign currency loan...

Jana Fischer.


Tax-neutral downstream merger with non-German shareholders

Germany - May 31 2016 In its recently published decision dated April 22, 2016, the Fiscal Court Dusseldorf ruled that, contrary to the German tax authorities' view, the...

Sonja G. Klein, Ludmilla Maurer, Norbert Mueckl.


Steuerneutraler Downstream-Merger bei ausländischen Anteilseignern möglich

Germany - May 26 2016 In seinem krzlich verffentlichten Urteil vom 22. April 2016 hat das Finanzgericht Dsseldorf entgegen der Auffassung der Finanzverwaltung entschieden...

Sonja G. Klein, Ludmilla Maurer, Norbert Mueckl.