KPMG's German Tax Monthly is an English-language publication appearing once a month in PDF-format. German Tax Monthly provides useful information regarding the latest tax developments in Germany and focuses on foreign investors. Selected topics which are of interest in the daily business of international companies are summarized in a user-friendly manner.
This issue contains articles on the following topics:
- the Coalition Agreement for a New Federal Government,
- the Judgement of the Federal Tax Court on Tax Group and Atypical Silent Partnership,
- the Judgement of the German Constitutional Court on the Constitutional Complaint against the Solidarity Surcharge,
- the Revised Guidance on the Interest Limitation Rule,
- the Information Sheet on the Interpretation of the German Anti-Treaty/Directive Shopping Rule,
- the Information Sheet on the Transaction Matrix and
- the Guidance on the Application of CbCR for Transparent Entities and the CbCR Safe Harbour under the Minimum Tax Act.
