The German Federal Ministry of Finance has published a draft law for the implementation of the EU Anti-Tax Avoidance Directive (ATAD Implementation Act) on 10 December 2019. This draft includes inter alia a new section 1a...more
There are huge challenges for the real estate sector in Europe in the current environment, with tenants looking to re-negotiate leases or unable to pay their rents, property valuations looking very uncertain, affecting...more
In a recently published decision, the German Federal Tax Court (Bundesfinanzhof, BFH) clarified for the first time that a remuneration for the complete transfer of rights in the context of a “total buy out” against a one-off...more
6/14/2019
/ Buy-Out Agreements ,
Copyright ,
EU ,
Future Tax Treatment ,
Germany ,
Ownership of Works ,
Remuneration ,
Tax Court ,
Tax Liability ,
Transfer of Rights ,
Withholding Tax
In a February 7, 2017 webinar, the Hogan Lovells Digital Single Market (DSM) team presented its take on new developments for 2017. Peter Watts introduced the session by warning that the loss of the UK voice in EU policy...more
2/10/2017
/ BEPS ,
Big Data ,
Broadband ,
Competition ,
Data-Sharing ,
Digital Services ,
Digital Single Market ,
EU ,
General Data Protection Regulation (GDPR) ,
Intellectual Property Protection ,
Licensing Rules ,
Mobile Apps ,
OECD ,
Online Platforms ,
Personal Data ,
Regulatory Oversight ,
Smartphones ,
Technology ,
Telecommunications ,
UK