- from Dr Thomas Elser
Tax-exempt institutional investors (pension funds, pension schemes, foundations, etc.) rightly live in a permanent state of worry about securing their tax-privileged status. A...
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Commercial infection of tax-exempt investors - loss of tax exemption through participation in a commercial partnership?
BGH lowers limits for serious tax evasion
- from TAXGATE
In its judgement of 27 October 2015 (1 StR 373/15), the Federal Court of Justice ruled that a large scale in the sense of Section 370...
BGH tightens tax evasion
- from TAXGATE
In its judgement of 27 October 2015 (1 StR 373/15), the Federal Court of Justice ruled that a large scale in the sense of Section 370...
InvStRefG: Important changes for investors and alternative investment funds - Section 8b KStG, cum/cum transactions
- from TAXGATE
Please click here to print the file.
...The triumph of double taxation systems - tax system comments on the forthcoming reform of investment taxation
- from Dr Thomas Elser
15 years ago, a fundamental change was made to the corporate taxation system in Germany. The corporation tax imputation system that had been in place until then was...
The draft bill on the reform of investment taxation (InvStRefG) - comments on the impact on investments in alternative investments
- from TAXGATE
Please click here to print the file.
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BGH lowers limits for serious tax evasion
- from TAXGATE
In its judgement of 27 October 2015 (1 StR 373/15), the Federal Court of Justice ruled that a large scale in the sense of Section 370...
BGH tightens tax evasion
- from TAXGATE
In its judgement of 27 October 2015 (1 StR 373/15), the Federal Court of Justice ruled that a large scale in the sense of Section 370...
InvStRefG: Important changes for investors and alternative investment funds - Section 8b KStG, cum/cum transactions
- from TAXGATE
Please click here to print the file.
...The triumph of double taxation systems - tax system comments on the forthcoming reform of investment taxation
- from Dr Thomas Elser
15 years ago, a fundamental change was made to the corporate taxation system in Germany. The corporation tax imputation system that had been in place until then was...
The draft bill on the reform of investment taxation (InvStRefG) - comments on the impact on investments in alternative investments
- from TAXGATE
Please click here to print the file.
...Draft bill on the reform of investment taxation (InvStRefG)
- from Dr Thomas Elser
Please click here to print the file.
...
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