German Tax and Business LawSweet & Maxwell, 2005 - 662 pages This new annual book steers readers through all the most important aspects of German tax and business law in a concise and highly practical manner. It is aimed at English-speaking lawyers involved in German Business/Tax law cases, helping them understand how German law works and enabling them to anticipate issues that may arise. The text is based on that of the looseleaf German Tax & Business Law Guide. The book will be re-issued annually providing completely up to date interpretation of the law. * Explains the technicalities of German tax and business law in understandable terms * Deals with all areas of business law - from commercial and consumer law to environmental law, IP and litigation * Covers corporate and personal taxation * Includes checklists and forms explaining essential information * Provides a clear overview of how to set up a business in Germany * Supplies expert guidance by German practitioners |
Contents
Paragraph | 1-4 |
Trade | 1-6 |
Sources of German tax | 1-12 |
Legal protection in tax matters | 1-25 |
Individual Income | 2-1 |
Essential principles of German tax | 2-8 |
Corporate Income | 2-60 |
International Aspects of Income | 4-1 |
Felix ProzorovBastians was born September 5 1969 in Kirov Russia He studied law at the universities | 7-1 |
vii | 7-17 |
TAYLOR WESSING RECHTSANWÄLTE | 8-1 |
Marco HartmannRüppel Franziska Wagner Kristofer Bott and Sarah | 9-1 |
Thilo von Bodungen Kristofer Bott and Klaus Kupka | 11-1 |
Christof Kleinmann | 12-1 |
Florian Wolff | 13-1 |
Page | 13-25 |
Common terms and phrases
according agreement AktG amount application assessment assets BGH decision Bürgerliches Gesetzbuch buyer capital gains cent Civil Code claim clause co-determination competition law Constitution Act contract corporate income tax corporation tax council damages deduction distribution dividends employees employment entitled exemption Federal foreign German law German tax GewStG individual infringement input VAT investment KStG lease licence limited Limited Liability Companies management board managing directors notarised obligation para.1 EStG para.1 sentence partnership patent payment period permanent establishment person principle profits protection purchase pursuant regulations relevant remuneration residence respect restrictions rules scope Section share capital shareholders so-called standard terms statutory stock corporation supervisory board Tax Act tax law tax rate taxable taxation taxpayer termination third party trade mark Trade Mark Act trade tax transactions transfer Unfair Competition Act UrhG UStG utility patent vertical agreements withholding tax