Germany Tax News

ECJ: Finnish group contribution regime compatible with EC Law – details

29 July 2007

Federal Council approves Bill on Corporate Tax Reform

29 July 2007

Draft Bill on disclosure requirement for international tax planning structures discussed

29 July 2007

Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published

29 July 2007

Ministry of Finance issues decree in response to ECJ decision Rewe Zentralfinanz

2 July 2007

ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details

2 July 2007

ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details

2 July 2007

ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details

2 July 2007

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007

Federal Cabinet adopts changed proposal for major corporate tax reform 2008

2 July 2007

International tax conference on CCCTB held in Berlin

18 June 2007

Federal Ministry of Finance issues guidance on anti-treaty-shopping rules

18 June 2007

Indian decision that income arising from dealings with an Indian branch is taxable

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

ECJ

28 May 2007

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007

Federal Cabinet adopts Draft Bill on corporate tax reform

28 April 2007

Federal Ministry of Finance issues Draft Bill on corporate tax reform

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007

Federal Ministry of Finances clarifies application of CFC rules

24 February 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

Treaty between Germany and Belgium - Mutual agreement concerning treatment of severance payments

24 February 2007

Treaty between Singapore and Germany enters into force

15 January 2007