Category: Legislation Review
-
Tax implications of a property leased from abroad – Legislation Review (C-931/19)
Last year, the European Court of Justice (ECJ) issued a key decision on the tax relevance of real estate leased from abroad, case ‘Titanium’ (C-931/19). In this context, the main issue was the interpretation of the term ‘fixed establishment’ in international tax law – specifically, the application of Article 44 of EU Directive 2006/112/EC in […]
-
Arbitration agreements under the New York Convention and their contractual incorporation – Legislation Review
The core of legal work is also always the analysis of case law – after all, knowledge of important high court decisions provides considerable legal certainty for any future casework. Today’s focus is a decision of the German Federal Court of Justice (BGH) on the CISG (UN Convention on Contracts for the International Sale of […]