3 December 2018
Under the tonnage tax regime, enterprises and individuals with seagoing vessels have the opportunity to be taxed on the basis of a deemed profit related to the ship's tonnage instead of the actual operating results. Read more here.
31 October 2018
Dr. Christine Bader writes for Getting the Deal Through - Renewable Energy , providing a timely overview of the key legislation and regulation affecting the development of renewable energy and clean power. This article was first published in Getting the Deal Through – Renewable Energy.
24 October 2018
This briefing explores the recent ECJ decision that held that the conditions for the German trade tax domestic exemption rule for dividends from non-EU subsidiaries to German shareholders is in breach of EU law.
9 October 2018
Ahmad Khonsari and Stefan Hoffmann write for Informa's the Compliance Monitor about the 'Blocking Statute' entered into on 7 October 2018, prohibiting compliance with the US secondary sanctions against Iran.
19 July 2018
This briefing focuses on the taxation of non-resident foreign investors who acquire, rent and sell real estate assets in Germany.