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German Profit Taxes
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Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Profit Shifting by : Dorian L. Peters
Download or read book Corporate Profit Shifting written by Dorian L. Peters and published by . This book was released on 2015 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries with little corresponding change in business operations. Several factors appear to be driving this interest. Economists have estimated that profit shifting results in significant tax revenue losses annually, implying that reducing the practice could help address deficit and debt concerns. Profit shifting and base erosion are also believed to distort the allocation of capital as investment decisions are overly influenced by taxes. Fairness concerns have also been raised. If multinational corporations can avoid or reduce their taxes, other taxpayers (including domestically focused businesses and individuals) may perceive the tax system as unfair. At the same time, policymakers are also concerned that American corporations could be unintentionally harmed if careful consideration is not given to the proper way to reduce profit shifting. This book is intended to assist Congress as it considers what, if any, action to curb profit shifting. This book discusses the methods used for shifting profits only to the extent that it is necessary for interpreting the data or discussing policy options. In addition, this book addresses tax havens; basic concepts and policy issues of U.S. international corporate taxation; and reforms of U.S. international taxation.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Book Synopsis Addressing Base Erosion and Profit Shifting by : OECD
Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Book Synopsis Germany’s tax treatment of cross border royalty payments to non-residents by : Ruediger Urbahns
Download or read book Germany’s tax treatment of cross border royalty payments to non-residents written by Ruediger Urbahns and published by GRIN Verlag. This book was released on 2008-03-12 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Document from the year 2008 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: This booklet is specifically addressed to foreign licensors and its tax advisors receiving licence income from German sources and which are faced or threatened with tax deduction in Germany. The intention of this book is to provide you with an adequate but hardly exhaustive understanding of the German tax consequences and also opportunities as a foreign licensor. After reading this book you should have a good understanding of you rights as taxpayer and should be able deal with the main tax issues as foreign licensor in Germany. Important Notice: The Tax Act of 2009 has changed large parts of the section 50a German Income Tax Act and thus the tax withholding procedure. In many cases a deduction of related expenses is now possible at least to a certain extent. Still not so, however, for royalty payments for which reason the domestic withholding tax rate has been reduced to 15% (plus solidarity surcharge), regardless if the foreign licensor is a corporation or other person.
Book Synopsis Introduction to German Tax Law by : Heike Jochum
Download or read book Introduction to German Tax Law written by Heike Jochum and published by . This book was released on 2013-10 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis German Profit Taxes by : Christoph Freichel
Download or read book German Profit Taxes written by Christoph Freichel and published by UVK Verlag. This book was released on 2024-03-18 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: The textbook clearly presents the basics of German profit taxes and introduces even the previously inexperienced reader to the world of income tax, corporate income tax and trade tax. As in the previous German editions, the focus is not on individual tax-related recommendations for action or detailed regulations, but on the fundamental systematics of the subject matter. The book is therefore the ideal companion for targeted preparation for examinations in the Bachelor's and Master's programmes at universities that are oriented towards business taxation or tax law. It is also ideally suited for self-study. Target groups are therefore students, lecturers in the field of business taxation and tax law. The book is also suitable for English-speaking practitioners (including those from abroad) who wish to develop basic knowledge of German profit taxes useful for everyday professional life. Assistants in tax consulting, tax clerks as well as landlords specialising in tax and not least also tax advisers are addressed here.
Book Synopsis Public Administration in Germany by : Sabine Kuhlmann
Download or read book Public Administration in Germany written by Sabine Kuhlmann and published by Springer Nature. This book was released on 2021-01-29 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports by : OECD
Download or read book OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-19 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
Book Synopsis Consumption Tax Trends by : Organisation for Economic Co-operation and Development
Download or read book Consumption Tax Trends written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.
Book Synopsis German Income Tax Laws by : United States. Congress. Internal Revenue Taxation Joint Committee
Download or read book German Income Tax Laws written by United States. Congress. Internal Revenue Taxation Joint Committee and published by . This book was released on 1938 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis German Income Tax Laws by : United States. Office of General Counsel for the Treasury
Download or read book German Income Tax Laws written by United States. Office of General Counsel for the Treasury and published by . This book was released on 1938 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book German Tax and Business Law written by and published by Sweet & Maxwell. This book was released on 2005 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing treatment of landlord and tenant matters, this book covers both commercial and residential issues. The reader is informed with the changing complexities of legislation and case law in this area. The coverage of cases and legislation is complemented by practical advice on issues facing practitioners in their daily work
Book Synopsis Expats in Germany – Inbound and Outbound by : Nicole Elert
Download or read book Expats in Germany – Inbound and Outbound written by Nicole Elert and published by Walter de Gruyter GmbH & Co KG. This book was released on 2017-04-10 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing internationalization of business leads to a cornucopia of differing cross-border exchanges in one's daily work. Participants and other beneficiaries of this internationalization include not only multi-national companies but also SMEs (small and mid-sized enterprises), for which the increased global market access offers substantial opportunities. With the growth of internationalization, too, comes an increase in employee assignments. In business practice, the number of questions from foreign companies, management, HR, tax and legal professionals, investors and non German employees etc., ist growing. In order to be certain that sending employees to or from Germany on work assignments can take place as smoothly and efficiently as possible, relevant questions asked by companies and workers need to be taken into consideration. This text does just that with a focus on answering common expat-relevant questions posed by professionals. It is a reference work for those foreigners subject to and applying German law.
Book Synopsis Explanation of proposed protocol to the income tax treaty between the United States and Germany scheduled for a hearing by :
Download or read book Explanation of proposed protocol to the income tax treaty between the United States and Germany scheduled for a hearing written by and published by DIANE Publishing. This book was released on with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: