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Author : Heike Jochum
Publisher :
ISBN 13 : 9783415061606
Total Pages : 132 pages
Book Rating : 4.0/5 (616 download)
Download or read book Introduction to German Tax Law written by Heike Jochum and published by . This book was released on 2018-01-04 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : Sweet & Maxwell
ISBN 13 : 9780421913301
Total Pages : 682 pages
Book Rating : 4.9/5 (133 download)
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
Author : Robert Amann
Publisher :
ISBN 13 : 9783472036692
Total Pages : 1389 pages
Book Rating : 4.0/5 (366 download)
Download or read book German Tax Guide written by Robert Amann and published by . This book was released on 2001 with total page 1389 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with German taxation. In the introduction the financial system, the sources of German tax law and the major taxes are explained. The following chapters deal with the taxation of individuals, companies, corporations, and partnerships. Furthermore, the German rules for permanent establishment, transfer pricing, and thing capitalization are concerned. An extensive chapter is dedicated to tax aspects of international reorganization. Financial instruments, controlled foreign corporations and tax-advantaged structured inbound corporate acquisitions are discussed. The appendix contains an overview of the current state of German Double Taxation Conventions, the German treaty rates as well as the German and English version of the Foreign Tax Act and circulars issued by Federal Ministry of Finance.
Author : Florian Haase
Publisher :
ISBN 13 : 9783406687389
Total Pages : 288 pages
Book Rating : 4.6/5 (873 download)
Download or read book Tax Law in Germany written by Florian Haase and published by . This book was released on 2015-12 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Heike Jochum
Publisher :
ISBN 13 : 9783415051133
Total Pages : 91 pages
Book Rating : 4.0/5 (511 download)
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:
Author : Christiana Djanani
Publisher :
ISBN 13 : 9783800520770
Total Pages : 280 pages
Book Rating : 4.5/5 (27 download)
Download or read book German Income Tax written by Christiana Djanani and published by . This book was released on 2007 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 145195221X
Total Pages : 108 pages
Book Rating : 4.4/5 (519 download)
Download or read book Tax Policy Options for a United Germany written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-10-01 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax reform in the GDR are developed in two scenarios, contrasting the approach of taking over the FRG tax system (adoption scenario) and an autonomous tax reform in the GDR (reform scenario). Both scenarios recommend a flexible adjustment approach which anticipates the medium-term development of the German tax system pursuant to domestic reform requirements, international tax harmonization and fiscal federalism.
Author : Robert Amann
Publisher : Springer
ISBN 13 :
Total Pages : 1440 pages
Book Rating : 4.F/5 ( download)
Download or read book German Tax Guide written by Robert Amann and published by Springer. This book was released on 2001-08-06 with total page 1440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here For The first time in English is a full-scale, authoritative analysis of German tax law for use in international business transactions and investment activities. An expert team of fifteen experienced tax lawyers from Germany And The United States provides detailed practical commentary on the ground rules of internationally relevant German tax law, including the following crucial areas: sources of German tax law; taxes applicable to international business; details of the major tax reform now under way; double taxation treaties; taxation of nonresident individuals; corporate tax; tax implications of reorganizations and acquisitions; and accounting and reporting procedures. Throughout the presentation, terminology appears in both English and German. An appendix contains the major German tax laws in parallel English and German text. This is the ideal practical resource for companies and individuals resident abroad who must deal with cross-border tax issues as they invest or do business under German law. Including as it does references, As they arise in context, To the major German tax reform of 1999-2002, German Tax Guide is unlikely to be superseded for many years.
Author : Germany (West)
Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (32 download)
Download or read book Added Value Tax Law written by Germany (West) and published by . This book was released on 1967 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christoph Freichel
Publisher : UVK Verlag
ISBN 13 : 3739880244
Total Pages : 326 pages
Book Rating : 4.7/5 (398 download)
Download or read book German Profit Taxes written by Christoph Freichel and published by UVK Verlag. This book was released on 2020-11-23 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book you will find compact, up-to-date basic knowledge about German income tax, German corporate income tax and German trade tax (legal status 1.1.2018). The textbook, which has already been published in its sixth German edition, has now been translated into English language. It 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.
Author :
Publisher :
ISBN 13 :
Total Pages : 130 pages
Book Rating : 4.:/5 (95 download)
Download or read book Principles of German Tax Law : Seminar B. written by and published by . This book was released on 1981 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overview of the most important aspects of German tax law for foreign companies doing business in Germany.
Author : Kurt Ubelhoer
Publisher :
ISBN 13 : 9783990305430
Total Pages : pages
Book Rating : 4.3/5 (54 download)
Download or read book Introduction to Austrian Tax Law written by Kurt Ubelhoer and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Helmut Debatin
Publisher :
ISBN 13 :
Total Pages : 210 pages
Book Rating : 4.3/5 (511 download)
Download or read book Analysis of the German Tax System written by Helmut Debatin and published by . This book was released on 1981 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ruediger Urbahns
Publisher : GRIN Verlag
ISBN 13 : 3640239148
Total Pages : 78 pages
Book Rating : 4.6/5 (42 download)
Download or read book The Tax Treatment of Income Derived by a Partner Resident in Germany from Foreign Partnerships written by Ruediger Urbahns and published by GRIN Verlag. This book was released on 2009 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2008 in the subject Law - Tax / Fiscal Law, grade: keine, language: English, abstract: Translation and commentation of the German Federal Tax Court (Bundesfinanzhof) Decision of 20 August 2008 regarding the classification of an US-LLC (US Limited Liability Company) and introduction into the so called 'analogy comparison' (Typenvergleich) for the classification of foreign companies for German tax purposes(German/English version). The intention of this short compendium is to provide the international tax expert community respectively (tax) managers dealing with international (partnership) cases with a first familiarization with the concept of foreign company classification for German tax purposes based on a so called 'analogy comparison' (Typenvergleich). For this purpose the Bundesfinanzhof decision of 20 August 2008 - regarding the classification of an US-LLC - shall serve as an example and is thus translated and commented in this sense.
Author : Robert Nothhelfer
Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 3110744244
Total Pages : 403 pages
Book Rating : 4.1/5 (17 download)
Download or read book Financial Accounting written by Robert Nothhelfer and published by Walter de Gruyter GmbH & Co KG. This book was released on 2022-06-21 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every German student of business administration needs to have a basic understanding of accounting according to German GAAP. Thanks to globalization, many courses in German accounting are nowadays conducted in English. In addition, many foreign subsidiaries of German companies have to prepare their part of consolidated financial statements according to German GAAP. So far students taking these accounting courses and professionals preparing these financial statements have had to rely on German literature only and did not have an English textbook to refer to that covers German GAAP accounting topics in detail. To fill this gap, the first edition of this book offered a compact introduction to financial statements according to German GAAP, and exercises on individual topics with solutions and case studies for in-depth and effective learning. The revised and extended second edition with updated references and text, adds a complete translation of the parts of the German Commercial Code that are directly relevant for accounting. Students and professionals can now go back to the original source when working out accounting problems. It provides ideal support for German-speaking students and is furthermore valuable for professionals looking for explanations when preparing the data for consolidated financial statements. Includes exercises and case studies for practice Ideal textbook for students of German universities attending English-speaking lectures in financial management Ideal introduction for professionals with succinct explanations and additional support in the form of a glossary and list of vocabulary terms
Author : Jakob Bundgaard
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041183183
Total Pages : 498 pages
Book Rating : 4.0/5 (411 download)
Download or read book Hybrid Financial Instruments in International Tax Law written by Jakob Bundgaard and published by Kluwer Law International B.V.. This book was released on 2016-11-15 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity. Focusing on hybrid financial instruments (HFIs) – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – this book analyses their treatment under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered. Advocating for a broader scope of application of HFIs as part of the financing of companies in Europe alongside traditional sources of debt and equity financing, the book addresses such issues and topics as the following: • problems associated with the debt-equity distinction in international tax law; • cross-border tax arbitrage and linking rules; • drivers behind the use and design of HFIs; • tax law impact of perpetual and super maturity debt instruments, profit participating loans, convertible bonds, mandatory convertible bonds, contingent convertibles, preference shares and warrant loans on HFIs; • financial accounting treatment; • administrative guidance; • influence of the TFEU on Member States’ approaches to classification of HFIs; • interpretation of the Parent-Subsidiary Directive by the European Court of Justice; • applicability of the OECD Model Tax Convention; and • implications of the OECD Base Erosion and Profit Shifting (BEPS) project. Throughout this book, the analysis draws upon preparatory works, case law, and legal theory in English, German, and the Scandinavian languages. In conclusion, the author considers tax policy issues, and identifies and outlines possible high-level solutions. Actual or potential users of HFIs will greatly appreciate the clarity and insight offered here into the capacity and tax implications of HFIs. The book not only examines whether existing legislation is sufficient to handle the issues raised by international HFIs, but also provides an in-depth analysis of the interaction between corporate financing and tax law in the light of today’s financial innovation. Corporate executives and their counsel will find it indispensable in the international taxation landscape that is currently coming into view, and academics and policymakers will hugely augment their understanding of a complex and constantly changing area of tax law.
Author :
Publisher :
ISBN 13 : 9783990307830
Total Pages : pages
Book Rating : 4.3/5 (78 download)
Download or read book Introduction to Austrian Tax Law written by and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
