{"id":4881,"date":"2026-02-15T10:02:19","date_gmt":"2026-02-15T09:02:19","guid":{"rendered":"https:\/\/staging.ut-lawyer.de\/insights\/publications\/"},"modified":"2026-03-14T20:08:42","modified_gmt":"2026-03-14T19:08:42","slug":"publications","status":"publish","type":"page","link":"https:\/\/unkelbach-tomczak.law\/en\/insights\/publications\/","title":{"rendered":"Publications in Tax&nbsp;Law"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Publications in the German \u201cSteueranwaltsmagazin\u201d (<span class=\"caps\">SAM<\/span>)<\/h2>\n\n\n\n<p>Since 2001, I have reg\u00adu\u00adlar\u00adly con\u00adtributed to the <em>Steuer\u00adan\u00adwalts\u00admagazin (<span class=\"caps\">SAM<\/span>)<\/em>, the pro\u00adfes\u00adsion\u00adal jour\u00adnal of the Tax Law Work\u00ading Group of the Ger\u00adman Bar Association.<\/p>\n\n\n\n<p>My pub\u00adli\u00adca\u00adtions focus&nbsp;on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00adman and Euro\u00adpean inter\u00adna\u00adtion\u00adal tax&nbsp;law<\/li>\n\n\n\n<li>Exit tax\u00ada\u00adtion (\u00a7 6 Ger\u00adman For\u00adeign Tax Act \u2013&nbsp;AStG)<\/li>\n\n\n\n<li>Imple\u00admen\u00adta\u00adtion of the <span class=\"caps\">EU<\/span> Anti-Tax Avoid\u00adance Direc\u00adtive (<span class=\"caps\">ATAD<\/span>)<\/li>\n\n\n\n<li>Cross-bor\u00adder cor\u00adpo\u00adrate structures<\/li>\n\n\n\n<li>Legal struc\u00adtur\u00ading of tax-dri\u00adven arrangements<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h3 class=\"wp-block-heading\">Implementation of the <span class=\"caps\">EU<\/span> Anti-Tax Avoidance Directive (<span class=\"caps\">ATAD<\/span>)<\/h3>\n\n\n\n<p><em>Steuer\u00adan\u00adwalts\u00admagazin 4 <span class=\"amp\">&amp;<\/span> 5\/2021, pp. 135 et&nbsp;seq.<\/em><\/p>\n\n\n\n<p>Analy\u00adsis of the Ger\u00adman imple\u00admen\u00adta\u00adtion of <span class=\"caps\">ATAD<\/span>, includ\u00ading con\u00adtrolled for\u00adeign cor\u00adpo\u00adra\u00adtion rules and amend\u00adments to the Ger\u00adman For\u00adeign Tax&nbsp;Act.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h3 class=\"wp-block-heading\">Exit Taxation under \u00a7 6 AStG after <span class=\"caps\">ATAD<\/span> Reform<\/h3>\n\n\n\n<p><em>Steuer\u00adan\u00adwalts\u00admagazin 1\/2022, pp. 3 et&nbsp;seq.<\/em><\/p>\n\n\n\n<p>In-depth dis\u00adcus\u00adsion of the revised Ger\u00adman exit tax\u00ada\u00adtion regime, includ\u00ading its prac\u00adti\u00adcal impli\u00adca\u00adtions for share\u00adhold\u00aders and inter\u00adna\u00adtion\u00adal\u00adly active entrepreneurs.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h3 class=\"wp-block-heading\">Federal Fiscal Court (<span class=\"caps\">BFH<\/span>) Decision I R 30\/19 and its Impact on Exit Taxation<\/h3>\n\n\n\n<p><em>Steuer\u00adan\u00adwalts\u00admagazin 4\/2022, pp. 119 et&nbsp;seq.<\/em><\/p>\n\n\n\n<p>Legal analy\u00adsis of land\u00admark case law con\u00adcern\u00ading exit tax\u00ada\u00adtion fol\u00adlow\u00ading the <span class=\"caps\">ATAD<\/span> reform.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h3 class=\"wp-block-heading\">Taxation of Royalty Payments \u2013 <span class=\"caps\">UAE<\/span> (Dubai) Perspective<\/h3>\n\n\n\n<p><em>Steuer\u00adan\u00adwalts\u00admagazin 4\/2025, pp. 133\u2013137<\/em><\/p>\n\n\n\n<p>Exam\u00adi\u00adna\u00adtion of cross-bor\u00adder roy\u00adal\u00adty tax\u00ada\u00adtion struc\u00adtures, par\u00adtic\u00adu\u00adlar\u00adly in rela\u00adtion to the Unit\u00aded Arab Emi\u00adrates and dou\u00adble tax treaties.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<p>Fur\u00adther pub\u00adli\u00adca\u00adtions address inter\u00adna\u00adtion\u00adal struc\u00adtur\u00ading, for\u00adeign tax law and the legal frame\u00adwork of tax-dri\u00adven cor\u00adpo\u00adrate measures.<\/p>\n\n\n\n<p>Select\u00aded prac\u00adti\u00adcal insights can be found in the <strong>\u201c<a href=\"https:\/\/unkelbach-tomczak.law\/en\/insights\/\" data-type=\"page\" data-id=\"4551\">Insights<\/a>\u201d<\/strong> section.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pub\u00adli\u00adca\u00adtions in the Ger\u00adman \u201cSteuer\u00adan\u00adwalts\u00admagazin\u201d (<span class=\"caps\">SAM<\/span>) Since 2001, I have reg\u00adu\u00adlar\u00adly con\u00adtributed to the Steuer\u00adan\u00adwalts\u00admagazin (<span class=\"caps\">SAM<\/span>), the pro\u00adfes\u00adsion\u00adal jour\u00adnal of the Tax Law Work\u00ading Group of the Ger\u00adman Bar Asso\u00adci\u00ada\u00adtion. My pub\u00adli\u00adca\u00adtions focus&nbsp;on: Imple\u00admen\u00adta\u00adtion of the <span class=\"caps\">EU<\/span> Anti-Tax Avoid\u00adance Direc\u00adtive (<span class=\"caps\">ATAD<\/span>) Steuer\u00adan\u00adwalts\u00admagazin 4 <span class=\"amp\">&amp;<\/span> 5\/2021, pp. 135 et&nbsp;seq. Analy\u00adsis of the Ger\u00adman imple\u00admen\u00adta\u00adtion of&nbsp;<span class=\"caps\">ATAD<\/span>,&nbsp;[\u2026]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":4551,"menu_order":9,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"German International Tax Law Publications in SAM","_seopress_titles_desc":"Expert insights on German and European international tax law, ATAD, exit taxation, and cross-border structuring in Steueranwaltsmagazin (SAM).","_seopress_robots_index":"","wp_typography_post_enhancements_disabled":false,"iawp_total_views":0,"footnotes":""},"class_list":["post-4881","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/comments?post=4881"}],"version-history":[{"count":1,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4881\/revisions"}],"predecessor-version":[{"id":6768,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4881\/revisions\/6768"}],"up":[{"embeddable":true,"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/pages\/4551"}],"wp:attachment":[{"href":"https:\/\/unkelbach-tomczak.law\/en\/wp-json\/wp\/v2\/media?parent=4881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}