2011
by Paul Stiffler
IRS Notice 2011-53
The current newsletter will focus on the IRS Notice 2011-53 and the changes in the FATCA implementation timeline.
by André Schwarz
Double tax treaties Switzerland – Germany / UK
Considerable impact on the Swiss banking industry
by André Schwarz
OGAW-IV: Change in the taxation of dividends in Germany in 2012
The transformation law of the OGAW-IV regulation was concluded in June. The main changes to the draft law are outlined in the newsletter.
Read more … OGAW-IV: Change in the taxation of dividends in Germany in 2012
by Paul Stiffler
FATCA-Newsletter: IRS Notice 2011-34
The current newsletter will focus on the IRS Notice 2011-34 and the rules concerning “passthru payments”.
by Paul Stiffler
Foreign Account Tax Compliance Act: US account reporting
The current newsletter will focus on the reporting requirements regarding „US Accounts“.
Read more … Foreign Account Tax Compliance Act: US account reporting
by Gunther Manske
OGAW-IV: Change in the taxation of dividends in Germany in 2012
The transformation of the OGAW-IV regulation will also bring changes in the taxation of dividends. From 2012 onwards the withholding obligation changes from the issuer to the paying agent. Details are outlined in the attached newsletter.
Read more … OGAW-IV: Change in the taxation of dividends in Germany in 2012
by Paul Stiffler
FATCA: Identification and documentation of clients
FATCA: Identification and documentation of clients
Read more … FATCA: Identification and documentation of clients