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Germany
By Mika Punkki
The Swedish Tax Agency presented on 28 December 2010 a legal position paper (131 623316-08/111) regarding the application of the Swedish transfer of a going concern (TOGC) VAT exemption.
By Pedro Aguarón, Cristina Alba, Christian Brodersen, Bruno Domínguez, Sonja Klein, Rodrigo Ogea, Ocka Stumm
On 8 October, the Council of Ministers authorised the signing of a new Tax Treaty ("TT") between Spain and Germany.
By Mathias Wittinghofer, Emma Gilkes, Bruce Somer, Arun Srivastava
The financial crisis and ensuing losses suffered by counterparties to various structured product transactions has provoked an outbreak of "misselling" cases.
By Mika Punkki
In a legal position paper dated 19 January 2011 (131 780946-10/11), the Swedish Tax Agency has confirmed its previously announced strict position to the effect that a transfer of a going concern ("TOGC") VAT exemption cannot be applied in case of share transfers.
By Judith Hilgers, Manuel Lorenz
In 2009, the German Securities Trading Act (WpHG) was changed to extend the pre-existing market manipulation prohibition (which is based on the EU Directive on Market Abuse) to European emission allowances (EUAs) that are traded on an exchange in Germany or on a comparable market in another EU/EEA member state.