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BEAT Could Eat Into Income Tax Savings

Tax legislation generally includes promises to simplify the process of computing taxes. But in the process of transforming legislation into […] Read more

US Tax Reform: Tax Cuts and Jobs Act Imposes New Limitations on Deductibility of Trade or Business Interest

The Tax Cuts and Jobs Act (the “TCJA”), signed into law in December 2017, and applicable to taxable years beginning […] Read more

Action needed by foreign investment funds affected by new German Investment Tax Act

The new Investment Tax Act in Germany introduces new rules on investment taxation in the country. Coming into force on […] Read more

Tax Registration Issues for German Real Estate Funds in Spain

German Immobilien-Sondervermögen are domestic open-ended real estate funds without legal personality which are managed by an investment management company on […] Read more