Thomas Schmidt on Muck Rack

Thomas Schmidt

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As seen in: The Atlantic, MDPI, ACS Publications, Royal Society of Chemistry, Anchorage Daily News, Physical Review B, Bizcommunity, The Everett Daily Herald, Daily Trojan, Mother Earth News and
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Articles

German trade tax in project business using GmbH & Co. KGs

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By Rolf Schmich, Michael Brüggemann, Thomas Schmidt
| Bird & Bird Podcasts
German Federal Fiscal Court (Bundesfinanzhof, “BFH”), ruling dated 11 December 2025 – III R 38/22: 1. The gain from the disposal of a co-entrepreneurial interest in a partnership by a corporation is, in principle, not subject to German trade tax at the level of that corporation. 2. This also applies to the disposal of a co-entrepreneurial interest in a project company in the legal form of a GmbH & Co. KG whose objective trade tax liability has not yet commenced.
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Indigenous Biological Resources, cannabis and the conundrum of human introduction

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By Thomas Schmidt
| adams.africa
Cannabis is once again in the news in South Africa, with the recent announcement by various government departments of a national cannabis master plan to establish a formal cannabis and hemp industry. At the same time, the government has a long-standing commitment to protecting its local biodiversity, which is embodied in the National Environmental Management: Biodiversity Act 10 of 2004 (the NEMBA).
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Letter: That Alaska is losing 2 distinguished teachers is nothing short of shameful

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By Thomas Schmidt
| Anchorage Daily News Verified
The commentary piece published March 1 and written by Teacher of the Year Ben Walker (“We were honored as Alaska Teachers of the Year. Now we can no longer stay.”) really hit a nerve with me.
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