Today, two weeks after the German Federal Parliament (“Bundestag”), the German Federal Council (“Bundesrat”) also passed the 2022 Tax Amendment Act (Jahressteuergesetz 2022)....more
In its judgment of 10 April 2019 (Ref .: I R 15/16), the BFH again confirms the possibility of a tax-free deposit refund by third-country companies. The BFH clarifies that also third-party companies have to observe the...more