Carried interest from US funds – No ‘commercial profit’ within the meaning of Art. 7 DTT-USA 23 January 2025
A Question of Residence – On unlimited tax liability despite many years of work-related residence abroad 26 January 2023
Return of capital – Circular by the German Federal Ministry of Finance sets out requirements for tax neutrality 3 May 2022
Intercompany financing – Amendment of prior decisions of the German Federal Fiscal Court 8 January 2020
