Germany: Inheritance Tax

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Article
The Scope Of The Relevant Geographic Market – Germany’s Federal Supreme Court Opens the Border
With its decision of 5 October 2004 the Bundesgerichtshof (Federal Supreme Court) of Germany (the "Court") has abandoned its decisional practice that the scope of a product market due to legal principles is geographically limited to the territory of Germany. In its decision the Court recognizes the concept of market definition based on economic principles and acknowledges that product markets may be transnational.
Germany Anti-trust
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Mayer Brown
Article
Can a Foreign Company Doing Business in Germany Appoint a VAT Fiscal Representative?
A foreign business with neither seat, place of management or branch in Germany may only appoint a fiscal representative to fulfil all German VAT obligations on its behalf and for its account where its only German sales are VAT-free and it has no input tax to be deducted. The fiscal representative may be anybody (person, firm or organisation) entitled to offer tax consulting services.
Germany Anti-trust
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PricewaterhouseCoopers