As Europe returned from a busy summer to a September full of policy speeches, summits and schedules, all of which sought to set the tone for the EU ...

Die Anwendung der Zinsschranke bei Personengesellschaften wirft erhebliche systematische und praktische Fragen auf. Diese treten besonders deutlich bei Beteiligungen von inländischen Steuerpflichtigen an ausländischen Personengesellschaften hervor, wie sie typischerweise bei internationalen Private Equity Strukturen anzutreffen sind.

Bekanntermaßen hat die Europäische Zentralbank (EZB) ihre Leitzinsen seit Sommer 2022 in mehreren Schritten um in Summe 4,5%-Punkte erhöht.

The most interesting question with respect to public takeover offers is most probably that of the consideration offered.

Prosecutors in Germany are now looking into how the country's financial supervisory authority conducted itself in the run-up to Wirecard's bankruptcy.

Düsseldorf, November 4, 2022 - On October 26, 2022, the federal cabinet passed a draft law for a second law for the more effective enforcement of sanctions (Sanctions Enforcement Act II).

The finance ministry has issued a decree on the calculation of the 75% of salary limit indicating a possibly excessive promise reflecting future salary rises.

The Supreme Tax Court has rejected a claim for tax recognition of losses incurred in dealing in securities on the grounds that the operations were not part of a recognisable business

Today, about 30 countries have requirements on the legal documentation of transfer pricing, which have, in some countries, existed for many years. Germany first adopted legal provisions in 2003. The new legal provisions were necessitatedby a decision made by the German supreme tax court in 2001.

The Supreme Tax Court follows the ECJ decision in the Faxworld case and allows a civil law partnership, that was formed to set up a company, to deduct input VAT

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