Dr. Magdalena Schwarz
Tax Associate, Düsseldorf
Overview
Professional experience
Education and qualifications
Published works
Overview
Magdalena has specialist experience in tax law.
Professional experience
Magdalena has been working at Linklaters since 2022.
She is a member of the International Fiscal Association and the Young IFA Network.Education and qualifications
Magdalena studied Business Administration, Accounting and Finance at the DHBW Mosbach and subsequently completed a Master Finance, Auditing, Controlling and Taxation (FACT) at the University of Erlangen-Nuremberg and the University of Luxembourg.
She speaks German, English, French and Spanish.Published works
Magdalena regularly publishes articles in German and English language journals and handbooks. Recent publications include:
- Ausgewählte Aspekte der nunmehr verpflichtenden Umsetzung von Pillar Two, IStR 2023, 642
- Pillar Two – Es ist soweit, die finalen Regelungen zur weltweiten Mindestbesteuerung sind da, IStR 2022, 2, 37 - 50.
- Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal? Intertax 2021, 49(12), 986 - 994.
- Anhang zu Art. 12: Gebühren für technische Dienstleistungen, Art. 12A UN-MA. In Vogel/Lehner (Hrg.), DBA – Doppelbesteuerungsabkommen, 7. Auflage 2021, 1517 – 1530.
- Art. 12 Lizenzgebühren. In Vogel/Lehner (Hrsg.), DBA – Doppelbesteuerungsabkommen (gemeinsam mit Dr. Allit Lohbeck), 7. Auflage 2021, 1444 - 1516.
- Report on Pillar Two Blueprint – Neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klausel, IStR 2021, 6, 198-203.
- Report on Pillar Two Blueprint - Endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel, IStR 2021, 5, 158 - 165.