The German Investment Tax Reform will enter into force on January 1, 2018. Meanwhile, the German Fiscal Authorities are working on a comprehensive circular to address and clarify important questions arising in connection with the interpretation of the new law before ... (more)
The Bundesgerichtshof (German Federal Civil Court) decided on whether a fund manager may ask for an administration fee in addition to the management fee. As far as banks are concerned, this practice by and large has been found to be ... (more)
In our beinformed dated January 19, 2017, we addressed the multilateral instrument (MLI) of the Organisation for Economic Co-operation and Development (OECD). As a part of the BEPS (Base Erosion and Profit Shifting) project of the OECD, the MLI is meant ... (more)
