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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
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.
This book gives a compact overview of German tax law and explains its key features, focusing in particular on the tax consequences for foreign investors when investing in Germany as well as the international aspects of German tax law. Introducing the reader to the German tax law, it continues to give an overview of the German tax system and goes on to cover topics, such as: taxation of individuals and companies; tax treaties; CFC regulations; investments through German corporations and partnerships; taxation of direct transactions; double taxation agreements; area-specific tax law; further issues such as employee secondments, financing, etc. In addition to a general update, the third edition takes into account the reform projects initiated as a result of the OECD BEPS project, especially the innovations in the area of supplementary taxation, transfer pricing and taxation of permanent establishments. The authors share their practical experiences and examples from daily work to guide foreign investors, tax advisors, academics and anyone interested in tax law through the German tax jungle.
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.
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.
It is nearly ten years since the appearance of the successful first edition of this convenient English-language introduction to the law of Germany. This new edition covers all the significant changes and innovations that have occurred during that period, encompassing the pervasive impacts of European law and of globalisation, the major recent reform of the German Civil Code, and the greatly increased activity of the German legislature in every area. With fifteen lucid chapters written by academic expects in their respective fields of law, as well as detailed bibliographies, this is the ideal starting point for research whenever a question of German law must be answered. The authors clearly explain the legal concepts, customs, and rules arising from such basic elements as the following: characteristic problems of Germany legal unity; principles and practices of constitutional law; administrative law and procedure; the German Commercial Code; formation and conduct of corporations and partnerships; contracts; tort liability; property rights; family law; succession and inheritance; labor and employment; issues of private international law; courts and civil procedure; the penal code and criminal procedure. Introduction to German Law, Second Edition provides an authoritative description of all issues likely to emerge in the course of normal application of German law in any context.