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 Update on the Coalition Agreement for a New Federal Government,
- the Judgement of the Federal Tax Court on Interest on Withholding Tax on Dividends Not Refunded in Breach of European Law,
- the Judgement of the Federal Tax Court on the Managing Holding Company as Controlling Company of a Tax Group,
- the Judgement of the Federal Tax Court on the Fact that the German AOA Rule (Section 1 (5) Foreign Transactions Tax Law) Is an Income Correction Rule and Not a Profit Determination Rule,
- the Judgement of the Federal Tax Court on the Permanent Establishment Under Tax Treaty Law of a Taxi Company in the Premises of a Taxi Radio Center and
- the Judgement of the Federal Tax Court on Parallel Imports that Can Lead to Hidden Profit Distribution.
