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   October 2015  
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European Taxation
This free e-mail service informs you about the contents of the forthcoming edition of European Taxation.

Issue No. 10 - 2015 of the European Taxation is now available online.

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Number 10 - 2015 contains the following:
Identifying Selective Advantages in the Context of the German Inheritance and Gift Tax Act Reform
Nina Vogel and Swen Bäuml
Whenever government authorities have discretion, the practice of the European Commission, as well as the ECJ,
is to assume that those authorities are affording certain businesses a selective advantage. Not every form of discretion, however, creates a selective advantage. This article analyses the factors that indicate that discretion amounts to a selective advantage in the context of a provision contained in the Draft Bill of 8 July 2015 on the Reform of the German Inheritance and Gift Tax Act.
The Legal Status of Inheritance and Gift Tax Treaties in Central and Eastern Europe – A Polish Perspective
Jan Szczepański
This article explores the potential continuity of statehood in relation to inheritance and gift tax treaties from a Polish perspective, including an analysis of the legal status, both domestically and internationally, of treaties that predate the 1989 political transformation.
Laura Ambagtsheer-Pakarinen
Court of Justice
Laura Ambagtsheer-Pakarinen
Tax Reform 2015/2016
Karin Spindler-Simader
This note outlines the details of Austria’s recent tax reform, which includes significant changes to, inter alia, the
tax brackets, employee benefit exemptions and deductions, depreciation rates for immovable property, loss utilization limitations, the taxation of shareholder contribution repayments and the capital gains tax rate. In addition, the reform includes a preferential tax regime for incoming scientists and researchers, certain measures against tax fraud and a reform of real estate transfer taxes.
The Shielding Effect of EU/EEA Foundations in Multi-Layer Structures in the Context of Section 15 of the German Foreign Transactions Tax Law
Till Moser and Sven Hentschel
This note looks at the potential use of EU/EEA foundations as a shield for earnings of lower-tier intermediary
companies and foreign foundations with regard to the German taxation of foreign family foundations, as well as
the German CFC rules.
Symposium on Cross-Border Information
René Offermanns
In this note, the author reports on a symposium held on 5 February 2015 in Amsterdam on international, OECD
and Netherlands aspects of cross-border information exchange.
Oil and Gas Operational Structure Based on Joint Operation Agreements Gives Rise to Multiple Permanent Establishments within a Single Country
Roberto Bernales and Bart Kosters
On 22 January 2014, the Spanish tax authorities issued a tax ruling regarding the application of the exemption
method to avoid double taxation of profits attributable to permanent establishments. The ruling makes it clear that a Spanish resident company may have multiple permanent establishments in a foreign country. This note discusses the ruling issued by the Spanish authorities, as well as the consequences thereof.
The Constitutional Court’s Inaugural Decision Regarding the Fair Trial Rights of Taxpayers
Billur Yaltı
This note provides a brief overview of the Constitutional Court’s first case regarding the fair trial rights of taxpayers, which was decided on 8 May 2014.
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