Pound, R.W. [et al.]

Annotated texts of the Income Tax Act, Income Tax Application Rules, Income Tax Conventions Interpretation Act, Canada-US and UK tax treaties, Interpretation Act, all proposed changes released up to 9 July 2006, including draft legislation, and press releases and other tax proposals.

Hartmann, R.

In: INF. - Freiburg. - Vol. 60 (2006), no. 18 ; p. 705-708

Summary of the new agreement on frontier workers under the France-German tax treaty, clarifying the application of Art. 13 (5)

Kessler, W. Eicke, R.

In: Internationales Steuerrecht. - München. - Vol. 15 (2006), no. 17 ; p. 577-582

Analysis of the 2007 changes in German income tax law, especially on the new anti-treaty shopping regulations. According to the author these are not compatible with EU law.

Plewka, H. Renger, S.

In: Internationales Steuerrecht. - München. - Vol. 15 (2006), no. 17 ; p. 586-591

Discussion of the S-Corporation case decided by a German lower tax court, which denied the transparent S-Corporation the participation privilege under the German-US tax treaty.

Ritzer, C Stangl, I.

In: Finanz-Rundschau Ertragsteuerrecht. - Köln. - Vol. 88 (2006), no. 17 ; p. 757-766

The article describes recent tendencies regarding the interposition of foreign companies and the application of the German anti-abuse provisions (CFC-legislation, general anti-abuse provision under Sec. 42 AO (General Tax Code), anti-treaty shopping/Directive shopping provision under Sec. 50d(3) of the Income Tax Law) since the Hilversum II decision.

Schonewille, P.

In: EC tax review. - London. - Vol. 15 (2006), no. 3 ; p. 147-150

Under Art. 226 of the EC Treaty taxpayers and their advisors have the right to file complaints to the European Commission on any national tax legislation that in their opinion infringes the fundamental freedoms of the EC Treaty or secondary Community legislation. The Commission deals with any complaint that is well founded. Complaints can thus be a powerful tool. This article presents some basic facts and figures on the infringement procedure. It focuses on direct taxation.

Eckert, K-H.

In: Buchführung Bilanzierung Kostenrechnung. - Herne. - (2006), no. 17 ; p. 943-954 ; Fach 6 (Umsatzsteuer) ; p. 1333-1344

Summary of amendments to the German VAT Act in 2006/2007

Nanetti, F. Mazzotti, G.

In: EC tax review. - London. - Vol. 15 (2006), no. 3 ; p. 166-170

The article discusses the possible effects of the European Court of Justice (ECJ) decision in case C-475/03 on the compatibility of the Italian Regional Tax on Production (IRAP) with art. 33 of the Sixth Directive, including the conclusions of the Advocate General, the temporal limitations of ECJ interpretative decisions, and the proposals concerning the temporal limitation of ECJ interpretative decisions.