International Tax Update - June 2012
29.06.2012 | Tax
Welcome to this month's edition of our International Tax Update which highlights the latest tax developments in some of our key territories.
Contents
New anti-abuse mechanism regarding the deduction of interest paid for acquisition of shareholdings
Withholding tax on dividends paid to foreign funds is not compatible with the EU Treaty
Anti-Treaty Shopping Rule – revised version of Sec. 50d para. 3 German Income Tax Act
Non-resident corporations are entitled to a refund of withholding tax according to EU primary law
Anwälte Nikol Davies, Michelle Williamson, Christophe Flaicher, Dr. Bert Kimpel, Peter Jackson, Robert Young, Richard Carson
