The Federal Republic of Germany and the USA signed a Protocol to their double tax treaty on June 1, 2006. The Protocol is plainly intended to solve problems that had arisen under the old treaty concerning business and investment taxation.
There is, for example, an important new provision on limitation of benefits that may have been prompted by recent European Court of Justice decisions interpreting the European Union's ban on discrimination by one EU member against another member's residents. Other provisions coordinate the two countries' different ways of measuring and taxing profits distributed by a corporation or similar entity to its owners. This presentation will briefly describe these features of the Protocol and their background.
Der Vortrag findet in englischer Sprache statt. Die Teilnahme ist kostenfrei.
Weiterleiten
