German tax guide

Front Cover
Luchterhand, 2001 - Business & Economics - 1389 pages
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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references, As they arise in context, To the major German tax reform of 1999-2002, German Tax Guide is unlikely to be superseded for many years.

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Contents

Introduction to German Tax Law
1
Introduction to German Tax Law l
3
Sources of German Tax Law
8
The Concept of Real Estate
66
Tax Exemptions
75
Electricity Tax and Mineral Oil Tax
78
A Introduction Overview
80
Taxation of Nonresidents
114
B Merger
416
Division
448
Change of Form
457
192
458
E Reorganisations outside the Transformation Act
461
50c EStG
482
B Overview
489
Share capital and right to receive profits
499

Tax Consolidation
124
Taxation of Corporations
125
B Corporate Tax
129
Tax Base Tax Rates and Withholding Taxes
133
Determination of General Taxable Income
147
Third Party
170
Tax Consolidation
185
8b KStG
202
Taxation of Partners and Partnerships
207
A Introduction Overview
208
Characteristics and Features of German Partnership Taxation
219
E Nonresidents with Partnership Interests
226
Domestic CoEntrepreneurship with Permanent
232
Permanent Establishments
243
Permanent Agent
262
Tax Liability in Cases of a Domestic Permanent Establishment
265
Apportionment of Business Assets and Income
268
Establishment and the Foreign Head Office
274
Standards of Comparability
281
The Transfer Pricing Methods Transfers of Tangible Property
294
Transfers of Intangible Property
302
Services
308
Documentation and Cooperation with the German
317
The Advance Pricing Agreement
329
Safe Haven
333
B Personal Scope
336
Derivative Financial Instruments
371
Swap Agreements
401
International Reorganisations
405
Weisungsgebundenheit
507
Holding companies
526
cc Services rendered 10 para 6 sentence
534
inclusion of foreign passive income
544
Qualified dividend distributions 13 AStG
558
E Procedure
560
Revaluation Decrease of Shares
570
Share Deal combined with Formation of an Atypical Silent
580
Accounting
597
Valuation of Assets and Liabilities in the Commercial and
598
B Legal Requirements for the Classification of Accounts
616
Valuation of Assets and Liabilities in the Commercial and
640
Presentation of Equity
657
E Presentation of Income and Expenses in the Profit
664
193
671
SaleAndLeaseBack Agreements
680
Loss Statement
686
Appendix
691
194
692
333
693
348
777
Glossary
1317
354
1354
355
1355
371
1371
Index
1381
372
1383
Copyright

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