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This is a full-scale, authoritative analysis of German tax law for use in international business transactions and investment activities. An expert team of 15 experienced tax lawyers from Germany and the US 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; classification of partnerships for tax purposes; tax liability of permanent establishments; methods and types of transfer pricing; dispute resolution; tax court decisions and administrative opinions; holding companies and other thin capitalization methods; tax implications of reorganizations and acquisitions; foreign passive income; 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. |
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| Author(s) : Robert Amann | Format : Hardback Book |
| ISBN-10 : 9041116346 | ISBN-13 : 9789041116345 |
| RRP : £120.30 | Best available price : £ / $ |
| Prices as of : BST check live prices | |
Country Publication : Netherlands
Publication Date : 06/08/2001
Publisher : Aspen Publishers Inc.,U.S.
Page Length : 1300mm
Page Size : 230mm