The European Court of Justice has published a reference for an Austrian case (Case C-648/15) concerning whether Austria or Germany can tax profit-participation certificates (Genussscheine). Austria claims that the Court should hold that . . .
The German cabinet has approved a draft law limiting tax deductions for cross-border royalty payments to related parties, writes Berlin-based practitioner, Ninja-Antonia Reggelin . . .
The OECD has today asked global businesses to assess the mutual agreement procedure (MAP) for resolving tax treaty disputes in Austria, France, Germany, Italy . . .
Berlin-based tax specialist Ninja-Antonia Reggelin discusses a draft German law published in late December by the finance ministry which is designed to counter harmful foreign country tax practices through the disallowance of tax deductions for royalty payments made to related companies. . .
A tax treaty signed between Australia and Germany entered into force on December 7, Australia's . . .
Russia’s Investigation Committee has again launched a criminal probe alleging that IKEA's German division committed tax fraud when it failed to pay taxes upon its sale of stock in a Russian . . .
Japan's Ministry of Finance today announced that two tax agreements will enter into force: a tax treaty with Germany and a protocol to a tax treaty with India. Notifications . . .
International tax professional, Ninja-Antonia Reggelin, discusses a proposed German law currently under debate that would allow corporations to use losses following a change of shareholders . . .
See: Akholi News.
Martin Kreienbaum, Director General of International Taxation at the Federal Ministry of Finance, has been selected to chair the OECD Committee on Fiscal (CFA) affairs, the OECD. . .
Tax specialist, Ninja-Antonia Reggelin, discusses a proposed new German tax law to combat multinational profit shifting, which includes implementation of transfer pricing documentation and country-by-country reporting and exchange of tax rulings, as well as several other measures. . .
Tax experts, including officials from Germany, the IMF, World Bank Group, and OECD, offered their views on joint audits for multinational corporations, public country-by-country reporting, and tax incentives offered by developing countries at a conference held . . .
Tax specialist, Ninja-Antonia Reggelin, discusses the state of play in Germany regarding a Commission proposal for public release of country-by-country reports on multinationals . . .
Tax specialist, Ninja-Antonia Reggelin, discusses Monday's German Parliament committee hearing on the proposed reform of the investment tax law, including measures to address tax avoidance in the German banking sector through dividend arbitrage. . .
Dutch finance minister and president of the Eurogroup, Jeroen Dijsselbloem, expressed support for a proposal that would mandate public release of country-by-country tax data on multinationals, while finance ministers from Malta, Belgium, and Austria . . .
The OECD on April 6 released public comments to a discussion draft intended to clarify the tax treaty residence of pension funds. The discussion draft, part of follow-up work . . .
Tax specialist, Ninja-Antonia Reggelin, reviews a new German circular providing comprehensive guidance on the allocation of profits between a business and a foreign permanent establishment . . .
In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .
Ireland's tax treaty with Zambia and protocols to tax treaties with Germany and Luxembourg have entered into force and effect, Irish Tax and Customs. . .