|
|
|
|
Dr. Thomas Link
Lawyer, Certified Tax Advisor
Partner
|
CMS Hasche Sigle
Barckhausstraße 12 – 16
60325 Frankfurt, Germany
|
|
|
|
|
|
|
|
|
Special knowledge of the following areas: financial leasing (funds), aircraft financing, cross-border leasing, property funds, corporate financing, management investment participation schemes/stock options, transformation of companies, company purchase, tax law, tax on foreign investments, foreign tax, balance sheet tax law, income tax, inheritance tax, trade tax, property tax, international tax, corporation tax, tax on transformation of companies, tax on businesses
|
|
|
|
Born in Seligenstadt on 9.12.1963. Studied law at the Julius-Maximilian University in Würzburg. Legal traineeship in higher regional court, district of Bamberg. Doctorate (Doctor iuris utrisque) in Würzburg in 1991. Position at Allianz-Lebensversichungs-AG in Frankfurt in 1985. Position at Commerzbank AG in Frankfurt, Madrid and New York from 1986-88. With Walter, Conston, Alexander & Green in New York from 1988-89. With law firm Peltzer & Riesenkampf since 1992. Admitted as tax adviser since January 1996. Deutsche Bank AG, New York, 1996-1997.
|
|
|
"Bankers' privilege and investigations by tax authorities", Munich 1997
"Taxation of employees' incentive plans", Frankfurt 1997
"Credit institutions in criminal proceedings relating to tax law against clients", 1998
"Act amending tax law 2000", Frankfurt 2000
"Stock option plans in Europe", Atlanta/USA 2001
"Structuring Cross Border Investments", Rom, 2002
"Tax and Accounting Aspects of Defeasance in US-Cross Border Lease Transactions", Steamboat Springs, Colorado, 2003
"US-Cross Border Lease Transactions - Contractual Risk Minimisation", Leipzig, 2003
“Taxation of Cross-Border-Investments in Germany”, Amsterdam, 2003
"Islamic Financing - Sharia-konforme Immobilienfinanzierungen", Baubild AG Property Lunch, Frankfurt/Main, Düsseldorf, München, Hamburg, Berlin, 2006
|
|
|
- Abbau der Beschränkungen der US-Banken, Zeitschrift für das gesamte Kreditwesen, Heft 10 1989
- According to the principles oif the Islamic Law, FAZ 2006, p. 51
- Erweiterte Emmisionsbefugnisse für U.S. Geschäftsbanken, Die Bank, Heft 5 1989
- Germany grapples with unifying its tax system, International Tax Review 1990, p. 10 f
- Grundzüge des amerikanischen Bankrechts, Zeitschrift für Vergleichende Rechtswissenschaften, Heft 2 1989
- Interstate Banking? Die geographische Expansion von US-Banken, Shaker Verlag Aachen 1996
- Introduction of interest barrier since 2008, Real Estate Magazin, Heft 5 2007
- New Yorker Gerichte stellen Werthaltigkeit von Letters of Credit in Frage, Die Bank, Heft 6 1990, p. 339 f
- Rückgewährpflicht einer Bank für Einlagen bei ihrer Auslandsfiliale, Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) Heft 3, 1993, p. 153 f
- US-Cross Border Leasing - Tschüss, du gute alte Zeit, Immobilien Zeitung 2004
- US-Privatplazierungen erleichtert, Die Bank, Heft 11 1990, p. 643 f
- US-Reform benachteiligt Auslandsbanken, Die Bank, Heft 6 1991, p. 300 f
- Vorstoß der US-Regierung zur Bankenreform, Die Bank Heft 3 1991, p. 132 f
- Withholding Taxes: Two Varieties in Germany, International Tax Review, 1991, p. 15 f
|
|
|
|
|