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Germany - The Compatibility of the German Taxation of Foreign Private Foundations with EU Law

European Union,Germany
G. Kraft; K.A. Schulz
European Taxation, 2010 (Volume 50), No 5
7 April 2010
In this note the authors examine recent amendments to Sec. 15 of the Foreign Tax Act, which were aimed at addressing issues raised by the Commission in infringement proceedings against Germany. The authors, after outlining the original and revised provisions, conclude that the new provision still conflicts with EU law and make suggestions as to how to make such a provision compliant.
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