Germany Tax News
Treaty between Germany and United Arab Emirates – negotiations concluded
22 February 2009
Treaty between Mexico and Germany ratified
22 February 2009
Protocol to treaty between Russia and Germany ratified by Russian State Duma
23 January 2009
Treaty between India and Germany – Indian decision on applicability of tax treaty to a limited partnership
24 December 2008
Treaty between Germany and South Africa signed
24 December 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
4 November 2008
Treaty negotiations between Germany and United Arab Emirates – developments
4 November 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
4 November 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
7 October 2008
Bill for venture capital investments enters into force
7 October 2008
OECD released 2008 Model Tax Convention
7 October 2008
Preliminary ruling requested from ECJ regarding interpretation of Parent-Subsidiary Directive
30 August 2008
Treaty between Russia and Germany – Russia clarifies terms of application of lower withholding tax rates on dividends
30 August 2008
Treaty between Germany and United Arab Emirates – negotiations
30 August 2008
Discussion draft on New Art. 7 of OECD Model – details
30 August 2008
Treaty between Germany and United States – German Federal Financial Court rules on non-deductibility of losses from US (non-EU/EEA) PE
11 August 2008
Financial Court of Münster holds rules on transfer pricing incompatible with EC law
11 August 2008
Treaty between Mexico and Germany – details
11 August 2008
OECD Council approves 2008 Model Tax Convention
11 August 2008
Treaty between Germany and Jersey signed – details
11 August 2008
Financial Court of Düsseldorf rules on transfer pricing adjustments
11 August 2008
Ministry of Finance issues guidance on limitation of interest deduction – details
11 August 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
11 August 2008
Possible amendments to Draft Bill for Annual Tax Act 2009
27 July 2008
Treaty between Mexico and Germany – negotiations
27 July 2008
Germany's Federal Financial Court rules that den of cross-border loss offset (Austrian losses against German income) incompatible with EC freedom of establishment
27 July 2008
Comments on draft contents of 2008 update to Model Tax Convention published
27 July 2008
Treaty between Germany and the Netherlands – Germany's Federal Financial Court rules on qualification of dividends from third countries paid to Dutch PE of German GmbH
27 July 2008