Depending on the economic, political and legal landscape, cross-border investments need to be liquidated. In some cases, it is also the method of choice from a tax perspective. Despite its practical relevance, the taxation of cross-border liquidations of corporations, partnerships and permanent establishments is hardly presented comprehensively in German expert literature. In the now published second edition of the standard reference "Reorganizations in International Tax Law", I have outlined the German tax aspects on such cross-border liquidations that are key from a practical perspective. Many thanks to the Verlag Dr. Otto Schmidt and the editors Prof. Dr. Ulrich Prinz and Prof. Dr. Marc Desens for entrusting me with the commentary of this chapter.
Dr. Sebastian Leidel’s Post
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Experienced Lawyer, Chartered Accountant & Tax Advisor | Arbitration Law Expert | Partner Simmons & Simmons LLP | Secretary General of CFE Tax Advisors Europe | Driving Excellence in Tax Policy & Dispute Resolution
Had a truly insightful morning listening to Professor Wolfgang Schön at the 24th Annual U.S. and Europe Tax Practice Trends Conference in Munich. His keynote on “Tax Sovereignty in Light of Global, European, and National Developments” offered a profound exploration of the challenges and opportunities within international tax law. Thanks to Stanley C. Ruchelman for sponsoring this illuminating session. The conversation sparked several questions to me worth pondering: 1. How can nations balance sovereign tax rights with the need for international cooperation? 2. What are the implications / solutions of digitalization for tax jurisdictions and global tax collection? 3. In the rapidly evolving global tax landscape, how can policies ensure fair competition while preventing tax distortion? These questions are just the tip of the iceberg. Looking forward to engaging with peers on these topics throughout the conference! #TaxLaw #InternationalTax #USandEuropeTaxTrends #ABA #TaxSovereignty
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📢Thrilled and honoured to be featured on the cover of Tax Notes International!🚀🌍 💡📝In our latest piece, Alain Goebel and I examine the European Commission's game-changing Transfer Pricing Directive proposal and its implications for Luxembourg law.🔍 🔥 Don't miss out - Click the link to dive in! 💼 (🔗https://lnkd.in/dN3zwqWH) #EURegulations#TransferPricing#LuxembourgLaw Arendt & Medernach
On the cover of Tax Notes International ⬇️ Alain Goebel and Francesco Procopio examine how the European Commission’s proposal for a directive on transfer pricing could achieve a consistent interpretation of the arm’s-length principle and a harmonized framework for businesses and tax administrations in the EU, and they consider how well the proposal aligns with Luxembourg law.
The European Commission's Transfer Pricing Directive Proposal and Its Implications for Luxembourg | Tax Notes
taxnotes.com
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On the cover of Tax Notes International ⬇️ Alain Goebel and Francesco Procopio examine how the European Commission’s proposal for a directive on transfer pricing could achieve a consistent interpretation of the arm’s-length principle and a harmonized framework for businesses and tax administrations in the EU, and they consider how well the proposal aligns with Luxembourg law.
The European Commission's Transfer Pricing Directive Proposal and Its Implications for Luxembourg | Tax Notes
taxnotes.com
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