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The European Commission today published its detailed proposal for an EU Financial Transaction Tax to be implemented under the "enhanced cooperation procedure" across France, Germany, and nine other EU Member States. If adopted, most equity, debt and...

On 30 January 2013, the German federal cabinet approved draft legislation amending the German Investment Tax Act to reflect the draft Capital Investment Act which transposes the EU's Alternative Investment Fund Managers Directive into German law. This newsletter...

Am 30. Januar 2013 hat das Kabinett den Entwurf für ein Gesetz zur Anpassung des Investmentsteuergesetzes an das AIFM-Umsetzungsgesetz (AIFM-StAnpG-RegE) beschlossen. Dieser Newsletter beschreibt die Änderungen und weist auf wichtige Unterschiede des...

Yesterday's ECOFIN meeting resolved to use the "enhanced cooperation procedure" to implement an EU financial transaction tax across France, Germany, and the nine other EU Member States that wish to do so. Most equity, debt and derivative transactions...

According to a proposal for the Annual Tax Act 2013, the rules determining a RETT-able accumulation of at least 95% of the shares in property owning companies and partnerships shall be amended. The economic accumulation of at least 95% shall be added as an additional...

Im Rahmen des Jahressteuergesetzes 2013 sollen die Regelungen zur grunderwerbsteuerlichen Anteilsvereinigung um einen neuen § 1 Abs. 3 a GrEStG ergänzt werden. Zur bisherigen rechtlichen Anteilsvereinigung soll eine wirtschaftliche Anteilsvereinigung...

Recent press coverage has speculated that the European Commission's proposed financial transaction tax (FTT) could be introduced by majority vote, even if the UK and others are opposed. In this update, we look at whether these reports have any legal basis....

This briefing outlines key tax issues in a number of European jurisdictions which may arise for a bank issuing Basel III compliant Additional Tier 1 Capital instruments. The Basel III proposals do not prescribe a particular legal form for the instruments. However,...

This briefing outlines key tax issues in a number of European jurisdictions which may arise for a bank issuing Basel III compliant Additional Tier 1 Capital instruments. The Basel III proposals do not prescribe a particular legal form for the instruments. However,...

This briefing outlines key tax issues in a number of European jurisdictions which may arise for a bank issuing Basel III compliant Additional Tier 1 Capital instruments. The Basel III proposals do not prescribe a particular legal form for the instruments. However,...