Publications
Pia Dorfmueller is the country correspondent for Germany for weekly international tax journal Tax Notes International. Since 2001, she publishes her articles on a regular basis in numerous German and international media, such as: International Tax Report, Tax Notes International, Journal of International Taxation, Internationales Steuerrecht (IStR), Handelsblatt Steuerboard (Blog), Legal Tribune Online, Worldwide Tax Daily, and many more. You can find her most recent publications in the listing below.
Latest Interviews:
“Die Unshell-Initiative der EU-Kommission – ATAD 3,” IWB-Podcast “Tax Quartett”, Episode #24, December 12, 2022
“Warum Steuern? - Im Steuerrecht ist kein Tag wie der andere!,” JUVE Steuermarkt, December 7, 2022
“Weites Meer, Augenöffner und der Montag,” 3 Fragen am Rande, JUVE Steuermarkt, May 18, 2022
Viewpoint on “Führt die globale Mindeststeuer zu mehr Steuergerechtigkeit?,” JUVE Steuermarkt, July / August 2021, p. 38-41
Latest Articles:
Co-author, “Holding Companies and Germany’s New Anti-Treaty-Shopping Rule,” Tax Notes International, Volume 104, No. 12, December 20, 2021, p. 1423-1427
Co-author, “Germany's Evolving Criteria for Classifying U.S. LLCs,” Tax Notes International, Volume 102, No. 9, May 31, 2021, p. 1183-1187
Co-author, “Germany: Current Taxation of Income Earned by CFCs,” Tax Management International Forum, Volume 39, Issue 4, December 2018, p. 39-42
“German Anti-Treaty Shopping Rule Infringes on E.U. Law,” Ruchelman, Insights Vol. 5 No. 8, p. 4-8
Co-author, “CJEU Holds That German Anti-Treaty-Shopping Rule Infringes EU Law,” Tax Notes International, September 17, 2018, p. 1231-1233
“Germany: Tax Issues with the Sharing Economy,” Tax Management International Forum, Volume 39, Issue 3, September 2018, p. 35-36
Selected Commentaries:
Commentary on Art. 12 OECD-MC, in: Gosch / Kroppen / Grotherr / Kraft, DTC Commentary, Loose Leave, nwb
Experience
A global investment and management platform focused on renewable energy: several tax due diligences as well as SPA negotiations on wind park projects in the form of share deals and asset deals.
German MNC: Tax advice on a de-SPAC transaction with a NASDAQ listing.
Stabilus: Advising on a conversion into the legal form of a European public limited-liability company (SE) and the subsequent cross-border transfer of the registered office from Luxembourg to Germany, including overall project management.
TELUS International: Advising on obtaining a German dividend withholding tax exemption under the 2021 revised German anti-treaty shopping rule and managing documentation requirements for the German Federal Tax Office as one of the first such cases in Germany.
Schwanhäußer Industrie Holding: Tax advice on plastic packaging taxes in several European countries.
VolkswagenStiftung: Tax advice on a refund of US withholding taxes given the organization is a nonprofit under a double-taxation treaty (including obtaining a private letter ruling in the US) as well as liaising with custodians on the reporting requirements.