On 27 February 2012, the Federation of German Industry (BDI) and PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft (PwC) staged a tax convention in Berlin on current developments in corporate tax law. Professor Martin Wenz gave a speech on the topic of double taxation treaty policy and its effects on corporate tax law.
On 27 February 2012, the Federation of German Industry (BDI) and PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft (PwC) staged a tax convention in Berlin on current developments in corporate tax law. Professor Martin Wenz gave a speech on the topic of double taxation treaty policy and its effects on corporate tax law.
Professor Martin Wenz, who holds the Chair for Tax Management and the Laws of Liechtenstein and International Taxation at the University of Liechtenstein, first presented an overview of the objective, structure and interpretation of the double taxation treaty between Liechtenstein and Germany. In his speech, he explored residence and eligibility issues concerning natural and legal persons as well as investment funds. He explained the taxation of companies (permanent establishments) and groups, of income from investments such as dividends, interest and capital gains, as well as of income from (self-)employment. Professor Martin Wenz also illustrated the methods of avoiding double taxation, the principles of equal treatment, the agreement procedure, the arbitration clause and the regulations regarding the exchange of information. His presentation was concluded through a discussion with Bernd-Peter Bier from Bayer AG, Gert Müller-Gatermann from the German Ministry of Finance and Professor Jürgen Lüdicke from Universität Hamburg.
As part of the event, the following topics were also discussed:
- “Current developments in case law”
Keynote speech: Professor Manfred Mössner, PwC
Discussion: Dr. Michael Schwenke, Federal Fiscal Court, and Dr. Christian Kaeser, Siemens AG
Presentation: Dr. Antje Fellinger, BDI
- “Prospects of group tax law – consolidated tax group, CCCTB”
Keynote speech: Professor Johanna Hey, University of Cologne
Discussion: Dr. Thomas Eisgruber, Bavarian State Ministry of Finance, Christoph Schreiber, PwC, and Bernd Jonas, ThyssenKrupp AG
Presentation: Berthold Welling, BDI
- “The final conversion tax exemption”
Keynote speech: Andreas Benecke, Federal Ministry of Finance
Discussion: Dr. Dietgard Klingberg, PwC, and Dr. Michael Kröner, Deutsche Bank AG
Presentation: Dr. Arne Schnitger, PwC
In the scope of the BDI/PwC tax convention, open questions regarding current developments in corporate tax law are discussed. The event is aimed, in particular, at representatives from the fields of business, consultancy, financial management, science and politics.