Thu, Aug. 07, 2003

German Aspects of Taxation at GALA Capital Area Chapter

CS, JG - Washington.   Today, Dr. Stephan Seltenreich, Esq., of White &Case, Frankfurt, spoke at the German Amerian Law Association, Capital Area Chapter in Washington, about the newest developments in German tax law. Dr. Seltenreich introduced the changes in the Reorganization Tax Act. In the area of corporate taxation he emphasized shareholder taxation on dividends, capital gains taxation, transfer pricing and group taxation. He illustrated the effects and differences through examples, especially as they relate to resident and foreign shareholders, and by comparing German and American issues in transfer pricing. He concluded with the more recent reform proposal, the reforms for lump sum tax on interest and the upcoming tax amnesty which are now being debated in the German parliament. His presentation led to a lively discussion.

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