Tag: Tax Law
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5 facts about Chinese Real Property Law
Last week I had a telephone consultation on a rather more exotic area of law, Chinese real property law. I would like to explain my key takeaways on the topic. Specifically, I have summarized these into 5 quick facts: * Number 1: According to Article 10 of the Chinese Constitution, land is owned by the…
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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…
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U.S. labor, social security and tax regulations – Depends on the particular U.S. state? Or even the city?
My field of work also includes business inquiries regarding US law. Here I had a case in which a German company wanted to open a branch office in the USA, specifically in Denver, Colorado. Now a German employee is to be deployed there as a local team leader. Specifically, the question was now about locally…
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