Any questions? +49 228/95 94-0 bonn@fgs.de Contact our offices Bonn | Berlin | Düsseldorf | Frankfurt | Hamburg | Munich | Stuttgart
Press and media enquiries Annegret Kniepert (Head of Marketing & Communication) +49 228 95 94-660 presse@fgs.de
International Tax Law / Transfer Pricing 25.06.2018 | Dr. Christian Engelen Formeller Fremdvergleich auch bei konzerninternem Cash Pool Gerichtsentscheide zu Verrechnungspreisen haben in jüngerer Vergangenheit national wie international große Aufmerksamkeit auf sich gezogen. Gleichwohl stellen solche… International Tax Law / Transfer Pricing | Corporate and Group Tax Law 11.06.2018 | Dr. Sven Kluge EuGH: § 1 AStG europarechtswidrig Der Europäische Gerichtshof (EuGH) hat in der Rechtssache C-382/16 (Hornbach) zu einer möglichen Europarechtswidrigkeit des deutschen § 1 Außensteuergesetz (AStG)… International Tax Law / Transfer Pricing | Corporate and Group Tax Law 24.04.2018 | Dr. Reimar Pinkernell LL.M. (NYU) Lizenzschranke versus FDII-Steuervergünstigung Viele Länder versuchen, mit niedrigen Steuern Investitionen anzulocken. Der dadurch entstehende internationale Steuerwettbewerb zwingt die anderen Länder, mit ihren… International Tax Law / Transfer Pricing | Corporate and Group Tax Law 11.04.2018 | Dr. Christian Süß Missbrauchsvermeidungsregelung § 50d Abs. 3 EStG auf EU-Fälle nicht mehr anwendbar Der Europäische Gerichtshof (EuGH) hat in der Entscheidung „Deister u.a.“ (C-504/16 vom 20. Dezember 2017) die Europarechtswidrigkeit der Missbrauchsvermeidungsregelung… International Tax Law / Transfer Pricing | Corporate and Group Tax Law 01.03.2018 | Prof. Dr. Sven-Eric Bärsch Taxation of the Digital Economy in the EU The taxation of the digital economy is part of the European Commissions fair taxation agenda. From what we hear, the European Commission plans to tax large digital… International Tax Law / Transfer Pricing 21.02.2018 | Prof. Dr. Sven-Eric Bärsch, Dr. Christian Engelen German tax court decides on arms length interest payments for intercompany loans In recent years, transfer pricing case law has attracted increasing attention across Europe, where courts have ruled on cases dealing with intercompany loans. Local… International Tax Law / Transfer Pricing | Corporate and Group Tax Law 12.02.2018 | Prof. Dr. Sven-Eric Bärsch New German tax policies: Impact on foreign companies Germany’s Christian Democrats and Social Democrats have successfully completed their coalition negotiations and will form a new federal government. They published their… International Tax Law / Transfer Pricing 19.12.2017 | Prof. Dr. Sven-Eric Bärsch Germany’s peer review report on implementation of minimum standards for the MAP process On 15 December 2017, the OECD released the second batch of peer review reports relating to the implementation by Austria, France, Germany, Italy, Liechtenstein,… International Tax Law / Transfer Pricing | Corporate and Group Tax Law 05.12.2017 | Prof. Dr. Sven-Eric Bärsch German tax court decides on 100% exemption of gains from the sale of shares in German companies The High Tax Court in Germany ruled that gains derived by a foreign company from the sale of shares in German companies are tax fully exempt under German domestic tax…
