Business operations in Germany /

Business operations in Germany /

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Bibliographic Details
Author / Creator:Sieker, Klaus.
Imprint:Arlington, VA : Tax Management, ©2007-
Description:1 online resource
Language:English
Series:Foreign income portfolios ; 7140
Tax management portfolios ; 7140.
Subject:
Investments, Foreign -- Taxation -- Law and legislation -- Germany.
Taxation -- Law and legislation -- Germany.
Format: E-Resource Journal
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/5669730
Hidden Bibliographic Details
Other authors / contributors:Pohl, Dirk.
Tax Management Inc.
Frequency:Updated irregularly
Notes:Author: Dirk Pohl, -2013.
Published as: Tax Management Portfolio 962-3rd, -2013.
Includes bibliographical references.
Title from title screen (viewed Nov. 12, 2013).
Summary:" ... contains information enabling foreign businesses to determine the best method of conducting their operations in Germany from both the tax and general legal points of view. The Detailed Analysis discusses the practical problems that confront foreign businesses operating in Germany. In particular it examines in detail the statutory and procedural framework of German income taxation as applied to individuals and corporations. The Detailed Analysis also covers many of the other legal details vital to the organization of a German company. In addition to an in-depth explanation of the German system of income taxation (Einkommensteuer, Körperschaftsteuer), the Portfolio discusses the trade tax (Gewerbesteuer), the value added tax (Umsatzsteuer), the inheritance tax (Erbschaftsteuer) and the real estate transfer tax (Grunderwerbsteuer)."
Other form:Print version: Sieker, Klaus. Business operations in Germany. Arlington, VA : Tax Management, ©2013- 9781617468636
Table of Contents:
  • Detailed analysis. Germany
  • An overview
  • Operating a business in Germany
  • Forms of doing business in Germany
  • German tax law
  • An overview
  • Taxation of resident corporations
  • Corporate income tax--Nonresident corporations
  • Taxation of partnerships
  • Taxation of resident individuals
  • Taxation of nonresident individuals
  • Taxation of expatriates
  • Trade tax (Gewerbesteuer)
  • Value added tax (Mehrwertsteuer)
  • Real property transfer tax (Grunderwerbsteuer)
  • Inheritance and gift tax (Erbschaftsteuer)
  • Special provisions relating to multinational corporations
  • Avoidance of double taxation
  • Income tax surcharge
  • Working papers.

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