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Briefings in English - 2012

Investing in high-growth jurisdictions: Vodafone and India budget 2012

Recent tax developments in India highlight the need for focused legal advice when transacting in high-growth markets. Careful planning may be necessary to minimise exposure to tax risks and protect the profitability of such transactions. (May 2012)

New double tax treaty between Germany and the Netherlands

Germany and the Netherlands have signed a new double tax treaty, which is expected to enter into force on 1 January 2014. The treaty inter alia changes treaty procisions for dividends, hybrid financings, capital gains from real estate companies and anti-abuse measures. Dutch-German and German-Dutch investments should be reviewed carefully in light of the changes that are summarised in this briefing. (May 2012)

New Germany-Luxembourg tax treaty

How it will affect inbound-investments

New Germany-Luxembourg tax treaty signed

How German outbound-investments might be affected

 Double taxation treaty between Spain and Hong Kong

The double taxation treaty between Spain and Hong Kong came into force in April 2012. One of the main consequences of the Treaty is that Hong Kong ceases to be considered a tax haven by the Spanish legislation. We highlight the major aspects of this Treaty. (April 2012)

Tax and the City

A monthly update on UK tax developments relevant to the City of London. This article was published in Tax Journal. (April 2012)

Austria transfer pricing rules - part 1

This article was printed in BNA's Transfer Pricing Forum (March 2010)

UK transfer pricing rules - part 1

This article was printed in BNA's Transfer Pricing Forum (March 2012)

CFC Focus: perspectives on the new regime

Jonathan Cooklin shares his views on emigrations and redomiciliations. This article was published in Tax Journal. (March 2012)

 US Treasury releases proposed FATCA regulations

The US Treasury Department has released proposed regulations implementing the provisions of the Foreign Account Tax Compliance Act (FATCA) and announced an agreement with five European governments on a framework for information reporting. The proposed regulations should make FATCA more administrable, but some questions remain. (February 2012)

Tax and the City

A monthly update on UK tax developments relevant to the City of London. This article was published in Tax Journal. (February 2012)

United Kingdom

This article was published in BNA's Transfer Pricing International Journal. (January 2012)

Insurance and reinsurance news: January 2012

HM Treasury (HMT) has been consulting on substantial UK tax law changes to be introduced in 2013 in two areas relevant to insurance groups. The first is the taxation of controlled foreign companies (CFCs). The existing CFC regime has been blamed for several UK-headquartered insurance groups leaving the UK. HMT hopes that changes to the system will reverse this trend and encourage groups to relocate their headquarters to the UK, as Aon has recently done. The second is the taxation of life assurance business. The current tax system relies on regulatory returns, which following the implementation of Solvency II will not provide the necessary information. The current life tax system must therefore be overhauled. In December 2011 and on 31 January 2012 further papers and draft legislation were published in respect of these two topics. Consultation is ongoing and therefore this newsletter summarises key points, rather than describing the detail of the draft legislation. (January 2012)

Tax and the City

A monthly update on UK tax developments relevant to the City of London. This article was published in Tax Journal. (January 2012)

Briefings in German - 2012

Vorsteuerabzug aus Gemeinkosten bei Holdinggesellschaften

Der Bundesfinanzhof (BFH) hat am 9. Februar 2012 (V R 40/10) erneut über den Vorsteuerabzug einer Holdinggesellschaft entschieden. Im Streitfall ging es um eine Holding, die an mehr als 50 Gesellschaften beteiligt war. Gegenüber zwei ihrer Tochtergesellschaften erbrachte sie entgeltliche Leistungen, so dass die Holding selbst als Unternehmerin im Sinne des Umsatzsteuerrechts anzusehen war. Eine umsatzsteuerliche Organschaft zwischen der Holding und ihren Tochtergesellschaften bestand nicht. Die Holding wollte nun aus verschiedenen Eingangsleistungen (unter anderem Rechts- und Steuerberatungsleistungen sowie Kosten im Zusammenhang mit Aufsichtsratssitzungen, Jahresabschlussarbeiten und der Durchführung der Hauptversammlung) einen vollständigen Vorsteuerabzug erreichen. (März 2012)

Umsatzsteuerpflicht von Hoheitsträgern

Der Bundesfinanzhof (BFH) hat in einem kürzlich veröffentlichten Urteil (V R 41/10 vom 10. November 2011) seine Rechtsprechung zur Umsatzbesteuerung der öffentlichen Hand fortentwickelt. Die Entscheidung betrifft die wirtschaftliche Tätigkeit sämtlicher juristischer Personen des öffentlichen Rechts, hat aber keine Auswirkung auf die privatrechtlich – zum Beispiel als AG oder GmbH – organisierten Rechtsträger der öffentlichen Hand. (März 2012)

Zwölf Punkte zur weiteren Modernisierung und Vereinfachung des Unternehmensteuerrechts

Am 14. Februar 2012 haben die finanzpolitischen Sprecher der Koalitionsfraktionen von CDU/CSU und FDP einen sogenannten 12-Punkte-Plan zur Reformierung der Unternehmensbesteuerung in der bis Herbst 2013 laufenden Legislaturperiode vorgestellt1. Im Folgenden geben wir einen Überblick über die vorgeschlagenen Änderungen sowie die sich daraus ergebenden Konsequenzen. (März 2012)

German Investment Tax Act German / English

Investmentsteuergesetz / German Investment Tax Act

Briefings in Hebrew - 2012

השקעה בתחומי שיפוט בצמיחה גבוהה

Recent tax developments in India highlight the need for focused legal advice when transacting in high-growth markets. Careful planning may be necessary to minimise exposure to tax risks and protect the profitability of such transactions. (May 2012)

Briefings in Italian - 2012

Il trattamento fiscale della conversione di azioni di risparmio in ordinarie ai fini delle imposte sui redditi

This article addresses the Italian income tax treatment of the conversion of saving shares into ordinary shares. It was published in the Italian tax review Strumenti Finanziari e Fiscalità. (March 2012)

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