German Tax and Business LawThis 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 |
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Contents
Paragraph | 1-4 |
Trade | 1-6 |
Sources of German tax | 1-12 |
Legal protection in tax matters | 1-25 |
Individual Income | 2-1 |
BUSINESS | 2-22 |
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 activity addition agreement allowed amount application assessment assets authorities basis capital cent Civil Code claim clause competition concerned considered Constitution contract contribution corporation costs council court damages decision deduction determined Directive distribution effect employees employment establishment EStG exemption exist expenses Federal foreign further German granted important income tax individual interest investment lease liability limited losses means meeting notice object obligation operation particular partnership party patent payment performance period person possible practice principle profits protection purchase pursuant reasons regard regulations relevant residence respect restrictions result rules scope sentence shareholders shares so-called specific standard statutory supervisory board supply taxable taxation taxpayer termination third trade mark transactions transfer Unfair