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UK and German Tax Update

December 19, 2011

By ARUN BIRLA, UWE HALBIG & DAVID MALLETT

This alert is a snapshot of certain recent UK and German tax developments. Including:

  • The 2011 Autumn Statement

  • Draft Finance Bill 2012

  • New UK Regime for Controlled Foreign Companies (CFCS)

  • UK Patent Box Proposals Update

  • The Anson (formerly 'Swift') Decision

  • Taxation of Private Equity Funds in Germany

  • Taxation of Foreign Institutional Investors on Dividends from German Corporations

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Contributors

Image: Arun K Birla
Arun K Birla
Partner, Tax Department