In an article published in the professional periodical International Tax Review, Silvan Hussien comments on the decision of the German Federal Fiscal Court to refer the question whether the tax relief for reorganizations within a group of companies according to ... (more)
The German Federal Tax Court decided whether the German CFC rules also apply to foreign companies located outside the European Union. Whereas the German CFC legislation, in the case of companies located within the European Union, provides for an exemption ... (more)
The German Investment Tax Reform will enter into force on January 1, 2018. Meanwhile, the German Fiscal Authorities are working on a comprehensive circular to address and clarify important questions arising in connection with the interpretation of the new law before ... (more)
