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 Promulgation of the Act to Promote Private Investment and Germany as a Financial Centre,
- the Current Federal Tax Court Rulings on Employee Share Ownership Schemes,
- the Judgement of the Lower Tax Court of Berlin-Brandenburg on Crediting Foreign Withholding Tax Against Domestic Trade Tax and
- the Draft Guidance on the Tax Authorities’ Principles for the Concept of Permanent Establishments.