Document from the year 2009 in the subject Law - Tax / Fiscal Law, printed single-sided, keine, language: English, abstract: Translation and interpretation of the Ministry of Finance letter regarding the application of Germany's unilateral subject-to-tax-clause ('unilaterale R ckfallklausel') for the taxation of flight crews resident in Germany working for British and Irish Airlines (German/ English version)

Scholarly Essay from the year 2009 in the subject Law - Public Law / Administrative Law, printed single-sided, grade: keine, -, language: English, abstract: The intention of this script is to provide the international tax expert community respectively (tax) managers dealing with international PE cases with a first familiarization of the German agency PE concept. For this purpose the Bundesfinanzhof decision of 3 August 2005 - regarding a disputed agency PE under the Germany/Portugal double tax convention in the construction industry - shall serve as an example and is thus translated and shortly commented in this sense.

Textbook from the year 2008 in the subject Economics / Business: Accounting and Taxes, grade: keine, keine, 11 entries in the bibliography, language: English, abstract: A practical compendium on the handling of German withholding taxes imposed on royalties and similar remuneration paid by licensees resident in Germany to foreign licensors (Section 50a (3) No. 3 German Income Tax Code). According to German tax law individuals who have neither residency nor their usual abode in Germany and legal entities which are not effectively managed or resident are liable to tax in Germany only with income generated from certain types of business transaction as listed in section 49 Income Tax Code (ITC). In cross border cases it is therefore in a first step always necessary to ascertain whether the planed transaction will fall under one of the income categories listed in section 49 (1) No. 1,2,3,6 and 9 ITC. In most of these cases it is necessary that the rights will be exploited or used in Germany. Germany is not allowed to levy any tax regardless of what is stipulated in any tax conventions and the German licensee may not be held liable in case Germany has no entitlement to levy any tax according to its domestic tax law. The same applies, where the foreign licensor can proof that he is fully liable to tax in Germany. However, in case of doubt it is necessary that the German licensee or the foreign licensor clarifies the taxation rights with the local tax office responsible for the tax affairs of the licensee in Germany; the Central Federal Tax Office is not responsible in such cases. Only in case the local tax office confirms that the foreign licensor is not liable to tax in Germany with the concerned transaction the licensee may be allowed to refrain from deducting any tax otherwise the expectation is always - also in case of doubt - that licensee operates tax deduction. As a rule of thump one should assume that licence fees paid to foreign licensors are subject to limit

Document from the year 2008 in the subject Law - Tax / Fiscal Law, printed single-sided, grade: keine, keine, language: English, abstract: Translation and commentation of the German Federal Tax Court (Bundesfinanzhof) Decision of 20 August 2008 regarding the classification of an US-LLC (US Limited Liability Company) and introduction into the so called 'analogy comparison' (Typenvergleich) for the classification of foreign companies for German tax purposes(German/English version). The intention of this short compendium is to provide the international tax expert community respectively (tax) managers dealing with international (partnership) cases with a first familiarization with the concept of foreign company classification for German tax purposes based on a so called 'analogy comparison' (Typenvergleich). For this purpose the Bundesfinanzhof decision of 20 August 2008 - regarding the classification of an US-LLC - shall serve as an example and is thus translated and commented in this sense.

Tax consequences of the employment of a coworker in Germany with home office by a foreign enterprise +++ Steuerliche Folgen der Anstellung eines Mitarbeiters in Deutschland durch ein ausl ndisches Unternehmen unter Vereinbarung einer Home-Office Regelung +++ (German/ English version)