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 Framework Concept for a New Legal Form for Companies: the Company with Tied Assets,
- the Judgement of the Federal Tax Court on the Requirements for the Performance of a Profit Transfer Agreement in a Tax Group,
- the Judgement of the Federal Tax Court on the Reduction in a Shareholder's Income in Connection with a Hidden Contribution,
- the Judgement of the Federal Tax Court on the Relationship Between Crediting of the Period of Ownership and the Trade Tax Participation Exemption (Privilege),
- the Judgement of the Federal Tax Court on the Unification of Shares for Real Estate Transfer Tax Purposes in Cases Where the Land-Owning Company Acquires Treasury Shares,
- the New Guidance on the Capitalisation of Fund Establishment Costs and
- the Draft Guidance on the Tax Authorities’ Principles for the Concept of Permanent Establishments.
