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Browse the index of all books in our library. Institutions full index by kind. How to contribute Bouldering Sport Climbing Trad Climbing. Intro to Sport Climbing. Intro to Trad Climbing. Climb a Grade Harder: 5. Services provided by a foreign head office to a German branch belonging to a VAT group would be taxable in Germany under the reverse charge procedure. Hong Kong's transfer pricing TP laws were passed on In the following, Deloitte summaries the important points that businesses should pay attention to as they consider the implications of the changes, and plan for future regulatory compliance.
The Federal Constitutional Court recently clarified that the interpretation of the Federal Labor Court regarding a prior employment as to time-limited employment contracts not being based on justifying reasons is unconstitutional. For the Commission, this decision is a serious setback, with potentially far-reaching consequences. The main reasons of the Court can be inferred from the Opinion of Advocate General Vahl, who denies the selectivity of the restructuring clause in the present case because it only restores the general ability to offset loss as the reference system in cases of companies in need of restructuring.
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ICOs are increasingly attracting interest as an alternative form of corporate financing. Young technology companies raise record amounts in funding. Investors seek high profits. Regulatory authorities point out risks of loss. This article discusses selected regulatory and private law issues arising in the context of ICOs. The non-payment of the compensation for non-competition may cause a legally effective renunciation from post-contractual non-competition with future effect — even in unintentional form of an enraged email.
The Local Court of Charlottenburg denied the registration of the GmbH with the Commercial Register, claiming that notarization procedures in Bern are not equivalent to notarization procedures in Germany. It views the notarization procedures as equivalent and, therefore, the GmbH as validly incorporated. EU law does not preclude a national provision allowing the parties to an employment contract - without any further conditions - to postpone, possibly several times, the agreed termination of the employment relationship upon reaching the statutory retirement age by an agreement during the employment relationship.
Court considers interest rate for and thereafter to be an unsubstantiated surcharge on additional tax payments.
The regulation entered into force on March 22, and will apply — in time for the Christmas business — from December 3, onwards. It follows other measures taken by the EU before, such as the ban on roaming charges, the modernization of data protection laws and the allowance of cross-border portability of online content.
The present article outlines the key aspects of the new regulation. Since October 1, , German companies are required to disclose their beneficial owners by way of notification to the Transparency Register.
This article discusses relevant practical constellations in which such notification is not required due to exceptions or legal fiction of notification. Following the market economy reforms of the late s, the importance of trade ties between companies located in the People's Republic of China has constantly been on the rise.
In recent years, the role of Chinese outbound investments has undergone considerable change and has been subject to ever stricter regulation. Some of the rules applicable to Chinese outbound investments have recently, with effect as of March 1, , been modified. The present article takes a closer look at the current legal framework for Chinese outbound investments.
On the one hand, the Court specifies the requirements for representation regulations in articles of association of a GmbH. The guidance confirms that Germany will not impose VAT on cryptocurrency used as a form of payment. Tax authorities respond to recent CJEU decisions and provide guidance how to apply German anti-treaty shopping rules in line with EU law. Foreign parent companies are subject to German insurance premium tax on premiums paid in connection with risks situated in Germany, if neither the insurer nor the policyholder is resident in Germany.