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German Tax and Legal News from PwC.

Há muito tempo a Alemanha se apresenta como a superpotência da Europa e uma das maiores economias do mundo, apesar de registrar uma taxa de crescimento decrescente nos últimos anos.

In upholding a lower tax court's decision, the German Federal Tax Court held that repayment of capital by a U.S. subsidiary to its German parent company would be non-taxable under German tax law.

By decision of 18 December 2002, the German Supreme Tax Court held that the option premium received by the writer of an option (call or put) should be recorded as a liability in his books and only taken to income when realised. Under the date of January 12, 2004 the Ministry of Finance issued a decree recognising the Supreme Tax Court decision in principle but disallowing a tax deduction for risks from the option transaction exceeding the amount of the option premium. This article discusses the

Union und SPD haben sich Mittwoch auf einen neuen Koalitionsvertrag geeinigt. Den vollständigen Koalitionsvertrag können Sie hier nachlesen.

PwC reports, official pronouncements, Supreme Tax Court Cases from Germany

German Tax Laws

German Tax and Legal News -