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Dr. Kleeberg & Partner Gmbh
Audit & Accountancy Company
Tax Advisory Company
Augustenstraße 10
80333 Munich
Germany
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Frank Behrenz comments on the agreements with Spain and Uruguay in the loose-leaf commentary on all German double taxation agreements “Doppelbesteuerung“: DBA by Wassermeyer published by C.H. BECK and is co-editor and co-author of the publication Behrenz/Jarfe/Frühbeck “Investitions- und Steuerstandort Spanien” published by the same publishing house.
Since 2012, he has been reporting on new tax developments in Germany potentially of interest to Spanish companies in the bilingual newsletter “Recht und Steuern” of the German Chamber of Industry and Commerce in Spain. Ad-hoc publications on current topics of international tax law, particularly in the professional journal IStR – Internationales Steuerrecht, INF – Zeitschrift für den deutsch-spanischen Rechtsverkehr, round off his author profile.
Verrechnungspreise – Neue Dokumentationspflichten sowie Verwaltungsgrundsätze 2024
Vorsteuerabzug bei Konkurrenz unterschiedlicher Umsatzsteuerbefreiungen
Keine vGA wegen bloß tatsächlicher Nutzungsmöglichkeit einer spanischen Immobilie, EStG § 20 Abs. 1 Nr. 1 S. 2, § 8 Abs. 2; AO § 90 Abs. 2