Client Alerts

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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