If German tax law was a river flowing over all businesstransactions and commercial accounting, thelast words of Norman … Maclean in A River Runs ThroughIt best suit the traditional relationship between commercialand tax accounting. For more than … 100 yearsthe principle of strict book-tax conformity (or the authoritativeprinciple, or Maβgeblichkeitsprinzip) was …

’l, July 16, 2007, p. 263, Doc 2007-15373, or2007 WTD 141-9), and the change-of-ownership rule, orMantelkauf (see Tax Notes Int …

The tax issue causing uproar in Germany and Switzerlandhas all the ingredients for a good story. Itis about tax law … German tax evaders who used Swissbanks as a way to escape from their tax liabilities?[...] …

(Sondervergütungen) now codified in section50d paragraph 10 of the Income Tax Act (Einkommensteuergesetz,or EStG). The question iswhether …

The fight against tax havens has caused some majordistortions in the relationship between Germanyand Switzerland …. Similar to the approach used in theUnited States in the Stop Tax Haven Abuse Act, Germanyintensified its measures to prevent … tax evasion byits own citizens starting with a German intelligenceagency’s purchase of data on Liechtenstein bank accounts …

It was a close call, but eventually the German legislativebody managed to save the Inheritance andGift Tax Act … (Erbschafts- und Schenkungssteuergesetz)from being automatically abolished. In fact, abolishingthe inheritance tax is not an … uncommon measure inCentral Europe. As of August 1, 2008, Austria nolonger enforces inheritance tax, because the …

International tax law is going through a period ofremarkable change. Trends come and go frequently;however, three …

In this article, we use the expression ‘‘holding haven’’to describe a tax jurisdiction with a very attractivelegal … framework for holding companies. Holdinghaven regimes are more sophisticated thanconventional tax haven regimes, demanding more …