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German open-ended real estate funds have net asset values that sum up to €120 bln invested in Germany and abroad. To … increase transparency in this dominant investment sector within Germany, IPD has extended the available performance fund …
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The tax consequences of substantively equivalent partnership mergers, divisions and incorporations can vary dramatically depending on the form of the transaction. This disparate treatment arises because the tax analysis of these partnership transactions inconsistently adheres to the "form" of...
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beginning of the century. Germany is an exception. A large increase in the prices of buildings, structures and lands for private …
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Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a …
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