• German Federal Fiscal Court Rules on Qualification of Income Derived From an US LLC for Purposes of the Double Tax Treaty between Germany and the United States
  • January 26, 2009 | Author: Sebastian Grimm
  • Law Firm: Fried, Frank, Harris, Shriver & Jacobson LLP - New York Office
  • On August 20, 2008, the German Federal Fiscal Court (Bundesfinanzhof) opined on the qualification of income for purposes of the double tax treaty between Germany and the United States ("Treaty") derived by a German resident individual from a limited liability company ("LLC") established under the laws of Florida.