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Germany Tax News

Treaty between Germany and United Arab Emirates – negotiations

30 August 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

Treaty between Germany and United States – German Federal Financial Court rules on non-deductibility of losses from US (non-EU/EEA) PE

11 August 2008

Financial Court of Münster holds rules on transfer pricing incompatible with EC law

11 August 2008

Treaty between Mexico and Germany – details

11 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Treaty between Germany and Jersey signed – details

11 August 2008

Financial Court of Düsseldorf rules on transfer pricing adjustments

11 August 2008

Ministry of Finance issues guidance on limitation of interest deduction – details

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Possible amendments to Draft Bill for Annual Tax Act 2009

27 July 2008

Treaty between Mexico and Germany – negotiations

27 July 2008

Germany's Federal Financial Court rules that den of cross-border loss offset (Austrian losses against German income) incompatible with EC freedom of establishment

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Treaty between Germany and the Netherlands – Germany's Federal Financial Court rules on qualification of dividends from third countries paid to Dutch PE of German GmbH

27 July 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008

ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details

21 June 2008

European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008

Protocol to treaty between US and Germany – IRS issues interim guidance re mandatory arbitration procedure

21 June 2008

ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

21 June 2008

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008

ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008

Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008

ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

14 May 2008

European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax

14 May 2008

Financial Court of Hamburg considers unconstitutional 5% add-back of dividend income to taxable income representing non-deductible business

15 April 2008

Federal Finance Court

16 March 2008

Federal Ministry of Justice publishes draft bill on German International Company Law

16 March 2008

ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law

16 March 2008

Ministry of Finance publishes draft guidance on application of interest barrier

16 March 2008

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