regulation of 15.07.2004: German thin capitalization rules (Sec. 8a CITA)

regulation of 14.05.2004: Foreign Tax Act

regulation of 19.03.2004: Classification for german tax purposes of US-Limited Liability Company and tax consequences
see also Mandantenrundschreiben P+P Pöllath + Partner vom 31.03.2004; and article of Jörißen, IWB, Heft 9/2005, F. 3 Gr. 2 S. 1109, Lemaitre / Schnittker / Siegel, GmbHR 2004, 618-630 sowie Berater-Brief Vermögen (NWB-Verlag), 5/2004, 9-10

regulation of 28.04.2003: § 8b CITA 2002

regulation of 18.12.2002: withholding tax regarding Sec. 50a para. 4 s. 1 No. 2 and 3 ITA

regulations of 01.08.2002: withholding tax of artists, sportsmen and artists (Sec. 50a para. 4 ITA)

regulations of  31.07.2002: taxation of dependent personal services of non-resident artists

regulations of 07.05.2002: information regarding Sec. 50 a para. 4 ITA

comments of 12.04.2002: regarding the interpretation of the mitigation rule in the case of withholding taxes of foreign artists

regulations of 09.11.2001: transfer price and expatriates

regulations of 01.11. 2001: withholding taxes of construction activities in Germany (Sec. 48 ITA)

draft of regulations regarding venture capital and private equity funds (Nov. 2001)

regulations of 23.02.2001 regarding media businesses 

regulations of 10.01.2000 regarding the application of Sec. 8 b . para. 7 CITA (now Sec. 8 b para. 5 CITA)

regulations of 30.12.1999: Audit principles of transfer pricing aspects of distribution of cost agreements of associated enterprises

regulations of 28.12.1999: Tax treatment of shares in partnership profits of silent partners that are qualified as co-entrepreneurs in the case of tax treaties

regulations of 24.12.1999: Audit principles of permanent establishments of international operating enterprises

regulations of 01.07.1997: information regarding international mutual agreement procedures and arbitration procedures, published by the Federal Minister of Finance on the web on 13.08.2002