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Private Equity Participation Agreements

Hogan Lovells

Capital gains not employment income for management participation returns

Hogan Lovells on

On October 4, 2016 the German Federal Fiscal Court (Bundesfinanzhof) delivered its decision in respect of matter number IX R 43/15. The decision was not published until January 25, 2017 but was eagerly awaited by, in...more

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