In its recently published decision the Federal Finance Court stated that tax assessment concerning the uniform and separate determination of profits according to Sec. 180 (1) No. 2a General Fiscal Code of a foreign partnership has to be addressed to the partners of ... (more)
In Luxembourg, the AIFM Directive was implemented by the Law of July 12, 2013 on Alternative Investment Fund Managers (AIFM Act). In doing so the provisions of the AIFM Directive were largely implemented to the letter (abstaining from any gold plating). ... (more)
Norbert Walter-Borjans, finance minister for North Rhine-Westphalia, has repeated his claim that Germany must act unilaterally to target multinational tax avoidance through BEPS (base erosion and profit shifting). In an article published by the professional periodical International Tax Review, Holger Hartmann ... (more)
