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Christian Port

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Christian Port joined Baker McKenzie’s Frankfurt office in 2009. He studied law in Trier and London with focus on corporate, commercial and competition law. Dr. Port passed his first state examination in 2004 and was admitted to the German bar in 2009. In 2012 he qualified as a certified tax consultant (Steuerberater).
In Trade and Foreign Investment

Germany: Munich court rules that a year-end TP adjustment does not justify additional import duties

by , and 9 Mins Read

The recently published ruling 14 K 588/20 of the Munich Tax Court dated October 27, 2022, addresses the case of a lump-sum TP adjustment at the end of the fiscal year that resulted in a lump sum increase in resale prices and thus in an additional intercompany charge to the German distributor.

In Central-Western Europe

Germany: Tax Court prevents Tax Office from exchanging information with E6 countries in relation to digital economy

by and 6 Mins Read

On September 7, 2015, the local tax court of Cologne issued an injunction against the German Federal Central Tax Office to prevent the FCTO from conducting a coordinated exchange of information with the E6 countries Canada, Great Britain, France, Australia and Japan, which aimed at gathering intelligence on companies of the digital economy to develop more efficient counter measures against BEPS strategies.