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<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/004-german-thin-capitalization-rules-new-directive-interpreting-statute</loc><lastmod>1999-06-03T10:13:21.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/strategy/003-german-thin-capitalization-rules-short-summary</loc><lastmod>1999-06-03T10:10:43.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/001-german-corporate-taxation-an-overview-for-foreign-investors</loc><lastmod>1999-06-03T10:08:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/006-vat-invoicing-before-performance-illicit-invoices-advance-invoices</loc><lastmod>1999-06-03T14:11:19.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/007-vat-verification-procedure-for-vat-identification-numbers</loc><lastmod>1999-06-03T10:24:03.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/008-vat-consequences-of-eu-admission-of-austria-finland-and-sweden</loc><lastmod>1999-06-03T10:25:58.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/009-vat-input-vat-refund-on-abortive-expenditures</loc><lastmod>1999-06-03T10:28:30.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/011-tax-treaty-place-of-work-for-dependent-personal-services</loc><lastmod>1999-06-03T10:32:31.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/general/010-legal-identity-of-foreign-corporations-and-tax-liability</loc><lastmod>1999-06-03T10:30:42.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/litigation-mediation-arbitration/015-retroactive-reversal-of-constructive-dividends-draft-1996-tax-reform-act</loc><lastmod>1999-06-03T10:46:09.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/012-tax-treaty-independent-agent-and-permanent-establishment</loc><lastmod>1999-06-03T10:38:13.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/employment-and-hr/013-corporation-tax-consolidation-under-a-managing-holding-company</loc><lastmod>1999-06-03T10:41:37.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/014-german-tax-reform-act-of-1996</loc><lastmod>1999-06-03T10:43:46.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/016-share-deal-purchases-existing-and-proposed-anti-avoidance-legislation</loc><lastmod>1999-06-03T10:50:01.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/017-equity-substitute-loans</loc><lastmod>1999-06-03T11:01:34.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/employment-and-hr/005-new-german-reorganisation-law</loc><lastmod>1999-06-03T10:15:07.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/general/018-sale-of-german-real-estate-by-foreign-persons</loc><lastmod>1999-06-03T11:03:22.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/020-constructive-dividend-waiver-of-damage-claim-against-shareholder</loc><lastmod>1999-06-03T11:08:35.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/019-advance-pricing-agreements-in-germany</loc><lastmod>1999-06-03T11:06:34.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/021-trade-tax-partnership-with-corporate-partners-only</loc><lastmod>1999-06-03T11:10:44.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/022-stepped-up-basis-for-share-deal-business-purchases-under-new-german-tax-reorganisation-act</loc><lastmod>1999-06-03T11:13:45.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/023-german-tax-act-of-1996</loc><lastmod>1999-06-03T11:19:03.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/025-real-estate-valuation-unconstitutionality-of-inheritance-and-net-worth-tax</loc><lastmod>1999-06-03T11:20:42.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/026-correction-corporate-loss-utilisation</loc><lastmod>1999-06-03T11:22:44.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/024-1996-tax-act-incentives-for-new-german-states</loc><lastmod>1999-06-03T11:16:47.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/027-constructive-dividends-salary-increases-for-shareholder-general-managers</loc><lastmod>1999-06-03T11:23:31.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/028-share-deal-purchases-under-the-tax-reorganisation-act</loc><lastmod>1999-06-03T11:27:32.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/litigation-mediation-arbitration/034-property-transfers-for-recurring-payments</loc><lastmod>1999-06-03T11:30:51.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/035-income-tax-reduction-by-salary-split</loc><lastmod>1999-06-03T11:32:21.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/037-wage-withholding-for-expatriates</loc><lastmod>1999-06-03T11:34:23.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/036-tax-saving-tips-in-brief</loc><lastmod>1999-06-03T11:33:25.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/litigation-mediation-arbitration/032-vat-changes-in-the-1996-tax-act</loc><lastmod>1999-06-03T11:28:59.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/033-new-home-ownership-subsidy-law</loc><lastmod>1999-06-03T11:29:35.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/031-tax-incentives-in-the-new-german-states</loc><lastmod>1999-06-03T11:27:13.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/041-1996-tax-act-amendment-enacted</loc><lastmod>1999-06-03T11:41:15.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/general/030-german-tax-act-of-1996-and-home-ownership-subsidy-act</loc><lastmod>1999-06-11T14:05:09.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/038-government-proposals-estate-gift-and-net-worth-taxes</loc><lastmod>1999-06-03T11:35:20.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/039-constructive-dividends-so-what</loc><lastmod>1999-06-03T11:39:56.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/corporate-commercial-law/040-foreign-corporations-in-germany-legal-identity-and-tax-status</loc><lastmod>1999-06-03T11:39:05.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/043-vat-refunds-to-non-resident-entrepreneurs</loc><lastmod>1999-06-03T11:43:09.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/general/042-purchase-of-a-business-in-germany</loc><lastmod>1999-06-11T14:06:17.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/044-end-of-congruent-reporting-of-dividend-income</loc><lastmod>1999-06-03T11:44:20.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/045-permissible-passive-income-under-international-tax-act</loc><lastmod>1999-06-03T11:45:02.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/046-foreign-tax-credit-per-country-limitation</loc><lastmod>1999-06-03T11:46:15.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/050-expatriate-requests-for-family-tax-benefits</loc><lastmod>1999-06-03T11:55:13.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/047-new-vat-permanent-establishment-concept</loc><lastmod>1999-06-03T11:47:52.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/employment-and-hr/048-employee-stock-option-plan-and-alternatives</loc><lastmod>1999-06-03T11:50:16.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/049-distinguishing-construction-cost-from-repair-and-maintenance-expense</loc><lastmod>1999-06-03T11:52:15.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/052-ecj-upholds-congruent-dividend-reporting</loc><lastmod>1999-06-03T12:09:17.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/053-repair-of-covert-non-cash-contributions-to-capital</loc><lastmod>1999-06-03T12:11:32.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/054-deduction-of-stock-financing-costs-not-precluded-by-participation-exemption</loc><lastmod>1999-06-03T12:13:29.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/056-vat-id-number-and-intra-community-deliveries</loc><lastmod>1999-06-03T12:16:33.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/general/057-zero-withholding-on-dividends-to-eu-corporations</loc><lastmod>1999-06-03T12:16:55.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/055-bank-apportionment-of-input-tax</loc><lastmod>1999-09-08T09:56:02.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/051a-transfer-pricing-where-we-stand-stocktaking</loc><lastmod>1999-06-03T11:55:47.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/051b-transfer-pricing-where-we-stand-developments-in-the-united-states</loc><lastmod>1999-09-08T10:45:46.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/051c-transfer-pricing-where-we-stand-the-1995-oecd-guidelines</loc><lastmod>1999-09-08T10:47:19.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/051d-transfer-pricing-where-we-stand-the-german-position</loc><lastmod>1999-09-08T10:49:52.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/051e-transfer-pricing-where-we-stand-european-union-transfer-pricing-arbitratration-convention</loc><lastmod>1999-06-03T12:06:27.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/051f-transfer-pricing-where-we-stand-summary</loc><lastmod>1999-06-03T12:08:51.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/environment/the-new-telecommunications-act-part-1-a-chronicle-of-the-new-act</loc><lastmod>1996-09-18T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/environment/the-new-telecommunications-act-part-2-licences-and-licensing-procedures</loc><lastmod>1996-09-18T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/wealth-management/the-new-telecommunications-act-part-3-regulation-of-undertakings-with-a-domi</loc><lastmod>1996-10-22T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/environment/the-new-telecommunications-act-part-4-universal-services</loc><lastmod>1996-10-22T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/environment/the-new-telecommunications-act-part-5-access-to-services-to-the-network-and</loc><lastmod>1997-01-21T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/information-technology-and-telecoms/copyright-and-trademark-name-protection-in-the-internet-the-emerging-legal-sit</loc><lastmod>1997-02-01T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/german-unfair-competition-law-and-the-internet</loc><lastmod>1997-02-13T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/059-tax-reform-in-germany-the-petersberg-proposals</loc><lastmod>1999-06-03T12:35:37.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058a-the-german-1997-annual-tax-act-item-01-of-14-income-tax-law</loc><lastmod>1999-06-03T12:18:56.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/litigation-mediation-arbitration/058b-the-german-1997-annual-tax-act-item-02-of-14-home-ownership-subsidy-act</loc><lastmod>1999-06-03T12:19:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058c-the-german-1997-annual-tax-act-item-03-of-14-wage-tax-provisions</loc><lastmod>1999-06-03T12:21:42.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058d-the-german-1997-annual-tax-act-item-04-of-14-trade-tax</loc><lastmod>1999-06-03T12:22:46.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/general/058e-the-german-1997-annual-tax-act-item-05-of-14-tax-reorganisation-act</loc><lastmod>1999-06-03T12:24:30.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058f-the-german-1997-annual-tax-act-item-06-of-14-tax-valuation-act</loc><lastmod>1999-06-03T12:25:38.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058g-the-german-1997-annual-tax-act-item-07-of-14-real-property-tax</loc><lastmod>1999-06-03T12:26:51.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/litigation-mediation-arbitration/058h-the-german-1997-annual-tax-act-item-08-of-14-net-worth-tax</loc><lastmod>1999-06-03T12:27:24.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058i-the-german-1997-annual-tax-act-item-09-of-14-gift-and-inheritance-tax</loc><lastmod>1999-06-03T12:28:29.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058j-the-german-1997-annual-tax-act-item-10-of-14-real-estate-transfer-tax</loc><lastmod>1999-06-03T12:30:36.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058k-the-german-1997-annual-tax-act-item-11-of-14-tax-procedure-act-and-tax</loc><lastmod>1999-06-03T12:31:16.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058l-the-german-1997-annual-tax-act-item-12-of-14-solidarity-surcharge</loc><lastmod>1999-06-03T12:31:24.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058m-the-german-1997-annual-tax-act-item-13-of-14-selected-changes-in-social</loc><lastmod>1999-06-03T12:32:38.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/058n-the-german-1997-annual-tax-act-item-14-of-14-value-added-tax</loc><lastmod>1999-06-03T12:34:20.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/060-the-german-tax-reform-proposals</loc><lastmod>1999-06-03T12:41:48.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/061-changes-in-vat-law-as-of-1-january-1997</loc><lastmod>1999-06-03T12:39:15.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/strategy/062-the-impact-of-the-euro-on-commercial-and-tax-accounting-and-on-future-business</loc><lastmod>1999-09-08T10:20:26.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/corporate-commercial-law/063-real-estate-transfer-tax-change-of-business-form</loc><lastmod>1999-06-03T13:39:27.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/strategy/067-constructive-contributions-as-gifts-to-corporations</loc><lastmod>1999-06-03T13:46:58.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/information-technology-and-telecoms/065-vat-treatment-of-multifunction-telephone-cards</loc><lastmod>1999-09-08T09:40:08.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/strategy/066-parent-subsidiary-directive-german-implementing-provisions-violate-eu-law</loc><lastmod>1999-06-03T14:06:23.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/employment-and-hr/064-amortisation-of-purchased-trademarks</loc><lastmod>1999-06-03T13:39:56.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/going-public-in-germany</loc><lastmod>1999-06-21T09:08:13.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/environment/the-new-telecommunications-act-part-6-telephone-numbers-and-allocation-of-fr</loc><lastmod>1997-06-30T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/environment/the-new-telecommunications-act-part-7-use-of-public-way-and-easements-over-p</loc><lastmod>1997-06-30T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/071-draft-directive-on-the-tax-reorganisation-act</loc><lastmod>1999-06-03T14:06:59.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/068-draft-directive-on-the-tax-reorganisation-act</loc><lastmod>1999-06-03T13:48:40.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/072-draft-directive-on-the-exchange-opinion</loc><lastmod>1999-06-03T09:53:21.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/073-currency-conversion-gains-and-losses-of-foreign-permanent-establishments</loc><lastmod>1999-06-03T14:02:02.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/litigation-mediation-arbitration/074-subject-to-tax-clauses-in-german-tax-treaties</loc><lastmod>1999-06-03T13:56:34.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/075-gift-tax-transfers-to-corporations-for-less-than-full-considerations</loc><lastmod>1999-06-03T14:00:45.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/general/076-net-worth-tax-after-1996</loc><lastmod>1999-06-03T14:02:12.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/070-status-report-german-tax-reform</loc><lastmod>1999-06-03T13:50:42.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/general/069-global-trading-positive-response-to-the-oecd-discussion-draft</loc><lastmod>1999-06-11T14:01:20.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/intellectual-property/intellectual-property-law-of-germany-overview</loc><lastmod>1999-06-16T15:22:55.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/information-technology-and-telecoms/intellectual-property-law-of-germany-patent-law</loc><lastmod>1999-06-16T15:23:30.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/information-technology-and-telecoms/intellectual-property-law-of-germany-utility-model</loc><lastmod>1999-06-16T15:24:04.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/3307-the-purchase-and-sale-of-companies-9purchase-investigation-guideline-due-di-wessing-berenberg-gossler-zimmermann-lange</loc><lastmod>1997-12-04T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/corporate-commercial-law/the-purchase-and-sale-of-companies-9purchase-investigation-guideline-due-di</loc><lastmod>1997-12-04T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/3309-the-purchase-and-sale-of-companies-9purchase-investigation-guideline-due-di-wessing-berenberg-gossler-zimmermann-lange</loc><lastmod>1997-12-04T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/the-purchase-and-sale-of-companies-9purchase-investigation-guideline-due-di</loc><lastmod>1997-12-04T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/the-purchase-and-sale-of-companies-10contract-specimen-wessing-berenberg</loc><lastmod>1997-12-04T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/employment-and-hr/the-purchase-and-sale-of-companies-in-germany-4112-pre-contract-duties-of</loc><lastmod>1997-12-04T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/the-purchase-and-sale-of-companies-in-germany-4113-pre-contract-duties-of</loc><lastmod>1997-12-04T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/antitrust-competition-law/mergers-&amp;-acquisitions-directory-listing-wessing-berenberg</loc><lastmod>1997-12-04T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/095-tax-realisation-on-transfer-of-legal-seat-to-a-foreign-country</loc><lastmod>1999-06-03T11:33:32.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/097-transfer-pricing-cost-contribution-arrangements-in-germany</loc><lastmod>1999-06-03T11:42:48.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/094-tax-consolidation-under-dual-resident-corporations</loc><lastmod>1999-06-03T11:30:50.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/101-ecj-discrimination-against-german-permanent-establishments-of-eu-corporations</loc><lastmod>1999-06-03T12:11:17.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/102-ecj-trade-tax-and-cross-border-leasing</loc><lastmod>1999-06-03T12:14:43.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/105-ecj-jurisdiction-of-the-court-and-interpretation-of-merger-directive-anti-abuse-clause</loc><lastmod>1999-06-03T12:27:58.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/096-independent-theatre-and-opera-director-not-a-performing-artist</loc><lastmod>1999-06-03T11:36:24.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/108-accruals-on-executory-contracts</loc><lastmod>1999-06-03T14:51:42.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/111-eu-transfer-pricing-arbitration-convention</loc><lastmod>1999-06-03T14:58:11.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/113-stay-of-collection-of-withholding-tax</loc><lastmod>1999-06-03T15:03:19.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/107-loss-utilisation-following-purchase-of-a-corporate-shell</loc><lastmod>1999-06-03T16:27:46.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/109-capitalisation-of-executory-contracts</loc><lastmod>1999-06-03T14:53:55.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/litigation-mediation-arbitration/110-real-estate-transfer-tax-no-tax-on-conversion-to-a-different-business-form</loc><lastmod>1999-06-03T14:56:21.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/112-requirement-of-bookkeeping-in-germany</loc><lastmod>1999-06-03T15:01:05.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/114-taxation-of-eu-expatriates-possible-invalidity-of-splitting-requirements-of-eu-citizens</loc><lastmod>1999-06-03T15:06:02.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/intellectual-property/patents-5-infringement-of-patents</loc><lastmod>1999-06-16T12:33:47.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/132-vat-treatment-of-online-services</loc><lastmod>1999-06-03T16:23:07.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/117-ftc-limitation-insurance-companies-and-banks</loc><lastmod>1999-06-03T15:13:09.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/118-subject-to-tax-clauses-in-german-tax-treaties</loc><lastmod>1999-06-03T15:16:41.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/122-taxation-of-senior-executives-under-swiss-tax-treaty</loc><lastmod>1999-06-03T15:26:04.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/general/124-report-on-transfer-pricing-conference</loc><lastmod>1999-06-03T15:32:23.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/finance-and-banking/125-congruent-dividend-reporting-ruled-mandatory-by-federal-court-of-justice</loc><lastmod>1999-06-03T15:38:42.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/127-amortisation-of-purchased-trademarks</loc><lastmod>1999-06-03T15:43:40.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/130-legislative-developments-and-outlook</loc><lastmod>1999-06-03T16:17:18.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/general/121-foreign-corporations-managed-from-germany</loc><lastmod>1999-06-03T15:23:41.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/131-final-directives-on-the-tax-reorganisation-act-and-exchange-opinion</loc><lastmod>1999-06-03T16:19:59.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/119-interposed-corporation-as-abuse-of-law</loc><lastmod>1999-06-03T15:18:45.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/intellectual-property/speech-on-crypto-regulation-by-german-interior-minister-manfred-kanther</loc><lastmod>1998-05-18T00:00:00.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/environment/statements-by-german-business-against-crypto-regulation</loc><lastmod>1998-05-18T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/wealth-management/german-parliamentary-resolution-on-encryption</loc><lastmod>1998-05-18T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/environment/federal-government-remarks-concerning-encryption</loc><lastmod>1998-05-18T00:00:00.000Z</lastmod></url>
<url><loc>https://www.legal500.com/intelligence/germany/media-telecoms-it-entertainment/the-telecommunications-act-practical-problems-of-interconnection</loc><lastmod>1998-05-21T00:00:00.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/intellectual-property/trademarks-ii</loc><lastmod>1999-06-16T12:29:08.000Z</lastmod></url>
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<url><loc>https://www.legal500.com/intelligence/germany/accounting-and-audit/143-home-offices-recent-developments</loc><lastmod>1999-06-03T16:01:44.000Z</lastmod></url>
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</urlset>
