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Germany Tax News

Ministry of Finance publishes draft guidance on application of interest barrier

16 March 2008

ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details

16 March 2008

European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends

16 March 2008

European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive

16 March 2008

OECD released discussion draft on transactional profit methods

8 February 2008

European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention

8 February 2008

ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details

8 February 2008

The new protocol to the income tax treaty between the United States and Germany, signed on 1 June 2006, entered into force on 28 December 2007. The announcement was made in Treasury Department release hp-753 dated 2 January 2008. The new protocol applies from 1 January 2007 for withholding taxes, from 1 January 2008 for other taxes, and in respect of taxes on capital on items owned on or after 1 January 2008.

8 February 2008

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

8 February 2008

Federal Council approves Annual Tax Act 2008

16 January 2008

ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

16 January 2008

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008

Brazil and Germany signed agreement relating to PIS and COFINS taxes

16 January 2008

Protocol to treaty between United States and Germany ratified

16 January 2008

Draft Bill Annual Tax Act 2008 adopted by Federal Parliament

3 December 2007

Protocol to treaty between United States and Germany approved

3 December 2007

ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details

4 November 2007

European Commission sends reasoned opinion to Germany regarding rules applied to cross-border loss offset

4 November 2007

Tax incentive for venture capital investments

4 November 2007

ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system

4 November 2007

Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ

2 September 2007

Federal Cabinet adopts Draft Bill for Annual Tax Act 2008

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

German Lower Court

29 July 2007

EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends

29 July 2007

Federal Council approves Bill on Corporate Tax Reform

29 July 2007

ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details

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

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