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Tax Law in Germany. 3rd ed. ドイツの税法 第3版
・ISBN 978-3-406-79375-2 2023 hard EUR 129.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-3-406-82730-3
| 著者・編者 | Haase, Florian / Steierberg, Daniela, |
|---|---|
| シリーズ | German Law Accessible |
| 出版社 | (Beck, GW) |
| 出版年月 | 2023.06 |
| ページ数 | 330 S. |
| 言語 | ENG |
| ニュース番号 | ＜699-436＞ |
解説
The book The book explains the key features of German tax law, focusing in particular on the tax consequences for foreign investors when investing in Germany as well as the international aspects of German tax law. Topics include e.g.Foundation of tax lawTaxation of individuals and companiesTaxation of direct transactionsTaxation of permanent establishmentsDouble Taxation AgreementsVerrechnungspreiseArea-specific tax lawFurther issues such as employee secondments, financing, etc. Advantages At A GlanceCompact English language overview of German tax law The new edition In addition to a general update, the new edition takes into account in particular 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. Target Group For international companies, investors and wealthy individuals who are or seek to be active in Germany, internationally active legal advisors who require an overview of German tax law, and providers of linguistic services.