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Germany Acts to Curb Tax Effects of PatentIP Box Regimes
  • Squire Patton Boggs
  • Germany, OECD
  • June 13 2017

Both houses of the German parliament have recently passed a bill limiting the tax effects of royalty and licence fees paid to patent boxes. The

General Anti-Avoidance Regimes Gain Prominence in the Ever-Developing World of Global Tax Policy
  • Squire Patton Boggs
  • Germany, OECD, Poland, Spain, Australia, European Union
  • February 2 2017

As new legislation that targets tax avoidance continues to be released globally, General Anti-Avoidance Regimes (GAARs) are springing up in several

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

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

The Tax Reform Winds Are Blowing - What You Need to Know About Developments Around the Globe
  • Squire Patton Boggs
  • Asia-Pacific, Australia, USA, European Union, France, Germany, OECD, Spain, United Kingdom
  • July 14 2016

Winds of change are fiercely blowing through the global tax environment and new tax policy developments seem to occur on a weekly basis. The below

Landmark Judgement of the German Federal Fiscal Court (BFH) of 16 December 2015 in Respect of Factoring and the Liability of the Purchaser of Receivables for Unpaid VAT Owed by the Originator and Seller of Receivables
  • Squire Patton Boggs
  • Germany
  • March 24 2016

Section 13c of the German VAT Act provides that the acquirer of a receivable which includes value added tax, e.g. trade receivables, lease receivables

Action 13: Country-by-Country Reporting; Are You Ready?
  • Squire Patton Boggs
  • Australia, China, France, Germany, Ireland, Netherlands, OECD, Poland, Spain, United Kingdom, USA
  • February 1 2016

On October 5, 2015, the Organisation for Economic Co-operation and Development (OECD) released a final package of 15 action items (the Actions) as

Capital gains from a management participation plan may not be wages
  • Squire Patton Boggs
  • Germany
  • January 22 2016

The tax consequences in Germany of a management participation plan are not clear. An employee holding an interest in their employer company may

Base erosion and profit shifting: limiting tax deductions for interest costs
  • Squire Patton Boggs
  • Germany, OECD, United Kingdom
  • November 19 2015

Earlier this week the heads of state of the 20 largest global economies have agreed to adopt the 15 BEPS action points in their respective countries

FATCA Intergovernmental Agreement Germany USA
  • Squire Patton Boggs
  • Germany, USA
  • July 30 2015

The German Ministry of Finance has published on the 26 June 2015 a draft guideline in relation to the application of the FATCA Intergovernmental

The OECD BEPS project, part II: impact of BEPS efforts a country-specific review
  • Squire Patton Boggs
  • Spain, United Kingdom, Australia, China, European Union, France, Germany
  • June 15 2015

This article is the second in a series of three discussing the impact of the Organisation for Economic Co-operation and Development’s (OECD) efforts