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  • CJEU: Labour leasing through members of a sisterhood

    CJEU: Labour leasing through members of a sisterhood

    Published: 20 Feb 2017

    The members of a sisterhood may also fall within the ambit of the regulations pertaining to what is termed labour leasing or temporary employment. That was the verdict of the Court of Justice of the European Union (CJEU) in its ruling of November 17, 2016 (Az.: C-216/15). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and Lond...

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  • TRANSFER PRICING: PROVISIONS AGAINST TAX EVASION

    TRANSFER PRICING: PROVISIONS AGAINST TAX EVASION

    Published: 20 Feb 2017

    With ruling 6656 of 27 January 2016 the Supreme Court has again considered transfer pricing rules to be a direct means to fight against tax evasion in the form of surreptitious income transfers from one country to another in order to artificially benefit from lower tax rates. From this viewpoint, the burden of proof becomes an important question when it comes to apply transfer pricing pr...

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  • LAG Rheinland-Pfalz: Dismissal with immediate effect for causing serious offence valid

    LAG Rheinland-Pfalz: Dismissal with immediate effect for causing serious offence valid

    Published: 17 Feb 2017

    Seriously offending one’s work colleagues constitutes good cause justifying exceptional notice of dismissal with immediate effect. That was the verdict of the Landesarbeitsgericht (LAG) Rheinland-Pfalz [Regional Labour Court of Rhineland-Palatinate] (Az.: 4 Sa 350/15). GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London ...

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  • Legal Shorts 17.02.17 including Advocate-General opines on interpretation of MiFID and MiFiD II: Systematic Internalisers

    Legal Shorts 17.02.17 including Advocate-General opines on interpretation of MiFID and MiFiD II: Systematic Internalisers

    Published: 17 Feb 2017

    Welcome to Legal Shorts, a short briefing on some of the week’s developments in the financial services industry. If you would like to discuss any of the points we raise below, please contact me or one of our other lawyers.  Claire Cummings 020 7585 1406 claire.cummings@cummingslaw.com www.cummingslaw.com ________________________________________ Advocate-General opines on interpreta...

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  • Iran's carpet exports to U.S. go from zero to millions

    Iran's carpet exports to U.S. go from zero to millions

    Published: 17 Feb 2017

    TEHRAN- About $69 million worth of Iranian carpets were exported to the United States during the first 10 months of the current Iranian calendar year, ended on January 19, while the figure was zero in the entire preceding year, ISNA quoted Hamid Kargar, the head of Iran's National Carpet Center, on Wednesday. As Kargar elaborated, addressing the opening ceremony of a carpet exhibition in the nor...

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  • Iran’s steel exports to Europe noticeably rise during 2013-16

    Iran’s steel exports to Europe noticeably rise during 2013-16

    Published: 17 Feb 2017

    Europe’s steel imports from Iran has increased by nearly eight times between 2013 and 2016, placing the country at the third spot next to China and India . It has made Iranian steel imports the latest threat to European steelmakers, Steel lobby group Eurofer said on Thursday, , Reuters reported.  "The threat from Iran is new and it's going to be one of the top three issues: China, In...

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  • Removal and dismissal of a GmbH managing director

    Removal and dismissal of a GmbH managing director

    Published: 16 Feb 2017

    If a GmbH, a type of German private limited company, wishes to part company with a manging director, simply dismissing him won’t cut it. The managing director also needs to be removed from his post. GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart and London conclude: The managing director of a GmbH is not comparable with a “nor...

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  • Federal Court of Justice: Bidders may submit more than one offer

    Federal Court of Justice: Bidders may submit more than one offer

    Published: 16 Feb 2017

    During a tender procedure for carpentry work, a tenderer submitted two tenders which differed concerning the inclusion of a subcontractor and the allocation of two unit prices to certain items in the list of services, which resulted in slightly different overall prices. The tenders were submitted  shortly after each other. After the awarding authority had canceled the tender because of an all...

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