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Business Briefing International Tax Law, July 2016

Dear Reader,

I am very pleased to present the second edition of our Business Briefing on International Tax Law.

This Business Briefing is the result of an interdisciplinary and crossborder cooperation focusing on international tax law. The second edition is dedicated to a topic which has frequently resulted in intense
discussions with tax authorities: Substance.

Cross-border companies establish international structures to operate internationally. The reasons for the established structure can be varied, e.g. economic, legal, tax, etc. In only a few cases will the
established structure be chosen for tax reasons. When the issue of substance is discussed with tax authorities, the question is often whether the company carries out a genuine economic activity or has set up its own business establishment for business purposes in the country in which it is registered.

While the first section of this newsletter provides an overview of the tax and business principles of tax regulations as they relate to substance, the second section presents a summary of the substance tax regulations in Germany, India, Luxembourg, the Netherlands, Switzerland and the United States of America. These overviews have been prepared by experts from our partner law firms in these countries.

In this edition, the reports on other selected issues focus on the Chinese enterprise income tax from indirect property transfers by non-resident enterprises and on considerations of foreign subsidiaries and domestic commercial criminal law in Germany.

I hope you find this edition informative and entertaining.

Best regards,

Helmut König


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BB NL Business Briefing International Tax Law EN.pdf

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BB NL Business Briefing International Tax Law DE.pdf

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Experts

Jörg_Bielefeld_Experte_BEITEN_BURKHARDT

Jörg Bielefeld

Lawyer

Partner

Birgit_Faßbender_Experte_BEITEN_BURKHARDT

Birgit Faßbender

Tax Advisor

Partner

Dr. Michael_Hils_Experte_BEITEN_BURKHARDT

Dr Michael Hils

Lawyer, Tax Advisor, Licensed Specialist for Tax Law

Partner

Helmut König_Experte_BEITEN BURKHARDT

Helmut König

Tax Advisor

Partner

Dr. Rudolf Mikus_Experte_BEITEN BURKHARDT

Dr Rudolf Mikus

Lawyer, LL.M., Tax Advisor

Partner

Susanne_Rademacher_BEITEN_BURKHARDT

Susanne Rademacher

Lawyer

Partner

Dr. Dietmar O._Reich_Experte_BEITEN_BURKHARDT

Dr Dietmar O. Reich

Lawyer

Partner

André_Suttorp_Experte_BEITEN_BURKHARDT

André Suttorp

Lawyer, Tax Advisor , Graduate Financial Economist

Partner

Falk_Tischendorf_Experte_BEITEN_BURKHARDT

Falk Tischendorf

Lawyer

Partner

Natalia_Wilke_Experte_BEITEN_BURKHARDT

Natalia Wilke

Lawyer

Partner