Banking Business in Germany: an overview
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
Moderne Wirtschaft
2005
|
| Ausgabe: | 1. Aufl. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 232 S. graph. Darst. |
| ISBN: | 3934803202 |
Internformat
MARC
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| 245 | 1 | 0 | |a Banking Business in Germany |b an overview |c ed. by Jens Roennberg ... |
| 250 | |a 1. Aufl. | ||
| 264 | 1 | |a Frankfurt am Main |b Moderne Wirtschaft |c 2005 | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Content
Preface 3
Table of Content 6
A Some Facts About Germany 9
B The Banking Industry in Germany 18
C Supervisory Authorities 28
D Deposit Guarantee and Investor Compensation Schemes 32
E Market Access to Germany Legal and Tax Implications 36
F The German Banking Act and Related Rules/Principles 66
G Securities Trading Act 88
H Reporting Requirements 101
I Accounting Requirements 114
J Taxation on Corporations 136
K Taxations on Individuals 157
L Employment Relations and Social Security 174
M Audit 193
Appendix 207
Abbreviations 219
Authors Contacts 229
Table of Content
Preface 3
Content 5
A Some Facts About Germany 9
1 General Information 9
2 Population 9
3 Language and Education 10
4 A Very Brief History 10
5 Political System 11
6 Some Structural Aspects of the Legal System 12
7 Business Geography and Infrastructure 13
8 Economy 14
9 Currency 16
10 Influence of the EU 16
11 Further Information 17
B The Banking Industry in Germany 18
1 Specific Characteristics of the German Banking System 18
2 Structure of the German Banking Industry 19
3 Foreign Banks in Germany 23
4 Recent Developments 25
5 Further Information 27
C Supervisory Authorities 28
1 Legal Basis 28
2 Supervisory Institutions 29
3 The Federal Financial Supervisory Authority 29
4 The German Federal Bank 30
D Deposit Guarantee and Investor Compensation Schemes 32
1 Two Schemes for Foreign Banks 32
2 Access to the Schemes 32
3 Range of Protection 33
4 Contributions 34
5 Additional Obligations of Banks 34
E Market Access to Germany Legal and Tax Implications 36
1 Subsidiary Make or Buy? 36
2 Branches 55
3 Representative Office 62
4 Cross Border Activities 62
5 Rules of Conduct 63
6 PROs and CONs 64
7 Advice 65
6 Table of Content
F The German Banking Act and Related Rules/Principles 66
1 Scope of Application 66
2 Adequacy of Own Funds 68
3 Liquidity 74
4 Provisions for Large Exposures, Million Loans and Loans to Related Parties 75
5 Information Required of Debtors 77
6 Reporting Requirements 77
7 Organisational Duties 77
8 Submission of Annual Accounts 78
9 The Minimum Requirements for the Risk Management of Credit Institutions 78
10 The Basel II Framework 82
G Securities Trading Act 88
1 Scope of the Securities Trading Act 88
2 Reporting Requirements 90
3 Insider Regulations 91
4 Prohibition of Market Manipulation 94
5 Rules of Conduct and Organisational Duties 95
6 Financial Analysis 99
7 Other Provisions 100
H Reporting Requirements 101
1 Reporting for Banking Statistical Purposes 101
2 Reporting According to the Foreign Trade Regulation 104
3 Reporting Pursuant to the Banking Act 107
I Accounting Requirements 114
1 Overview of the Legal Framework 114
2 Financial Statements 116
3 Consolidated Financial Statements 126
4 Interim Financial Reporting 130
5 Disclosure Requirements Pursuant to the Commercial Code for Foreign
Banks 130
J Taxation on Corporations 136
1 Sources of Tax Law 136
2 Principal Taxes 137
3 Special Features of Branches 145
4 Withholding Tax 152
5 Transfer Pricing 153
6 Procedure (Establishment, Audits, Appeals, Penalties) 154
7 Taxation of Partnerships 155
K Taxations on Individuals 157
1 Income Tax 157
2 Other Taxes on Income 167
3 Tax Administration 167
4 Gift and Inheritance Tax 171
5 Other Direct Taxes 172
6 Expatriates 173
Table of Content 7
L Employment Relations and Social Security 174
1 Availability of a Qualified Workforce 174
2 Employer Employee Relations 174
3 Working Conditions and Salaries 183
4 Social Security System 186
5 Work and Residence Permits for Foreigners 190
M Audit 193
1 Overview 193
2 Investment Services Audit 201
3 Special Audits 202
4 Auditors 205
Appendix: Checklist ..Setting up a Bank in Germany 207
Abbreviations 219
Authors Contacts 229
8 Tahle nf CVintent
|
| adam_txt |
Content
Preface 3
Table of Content 6
A Some Facts About Germany 9
B The Banking Industry in Germany 18
C Supervisory Authorities 28
D Deposit Guarantee and Investor Compensation Schemes 32
E Market Access to Germany Legal and Tax Implications 36
F The German Banking Act and Related Rules/Principles 66
G Securities Trading Act 88
H Reporting Requirements 101
I Accounting Requirements 114
J Taxation on Corporations 136
K Taxations on Individuals 157
L Employment Relations and Social Security 174
M Audit 193
Appendix 207
Abbreviations 219
Authors Contacts 229
Table of Content
Preface 3
Content 5
A Some Facts About Germany 9
1 General Information 9
2 Population 9
3 Language and Education 10
4 A Very Brief History 10
5 Political System 11
6 Some Structural Aspects of the Legal System 12
7 Business Geography and Infrastructure 13
8 Economy 14
9 Currency 16
10 Influence of the EU 16
11 Further Information 17
B The Banking Industry in Germany 18
1 Specific Characteristics of the German Banking System 18
2 Structure of the German Banking Industry 19
3 Foreign Banks in Germany 23
4 Recent Developments 25
5 Further Information 27
C Supervisory Authorities 28
1 Legal Basis 28
2 Supervisory Institutions 29
3 The Federal Financial Supervisory Authority 29
4 The German Federal Bank 30
D Deposit Guarantee and Investor Compensation Schemes 32
1 Two Schemes for Foreign Banks 32
2 Access to the Schemes 32
3 Range of Protection 33
4 Contributions 34
5 Additional Obligations of Banks 34
E Market Access to Germany Legal and Tax Implications 36
1 Subsidiary Make or Buy? 36
2 Branches 55
3 Representative Office 62
4 Cross Border Activities 62
5 Rules of Conduct 63
6 PROs and CONs 64
7 Advice 65
6 Table of Content
F The German Banking Act and Related Rules/Principles 66
1 Scope of Application 66
2 Adequacy of Own Funds 68
3 Liquidity 74
4 Provisions for Large Exposures, Million Loans and Loans to Related Parties 75
5 Information Required of Debtors 77
6 Reporting Requirements 77
7 Organisational Duties 77
8 Submission of Annual Accounts 78
9 The Minimum Requirements for the Risk Management of Credit Institutions 78
10 The Basel II Framework 82
G Securities Trading Act 88
1 Scope of the Securities Trading Act 88
2 Reporting Requirements 90
3 Insider Regulations 91
4 Prohibition of Market Manipulation 94
5 Rules of Conduct and Organisational Duties 95
6 Financial Analysis 99
7 Other Provisions 100
H Reporting Requirements 101
1 Reporting for Banking Statistical Purposes 101
2 Reporting According to the Foreign Trade Regulation 104
3 Reporting Pursuant to the Banking Act 107
I Accounting Requirements 114
1 Overview of the Legal Framework 114
2 Financial Statements 116
3 Consolidated Financial Statements 126
4 Interim Financial Reporting 130
5 Disclosure Requirements Pursuant to the Commercial Code for Foreign
Banks 130
J Taxation on Corporations 136
1 Sources of Tax Law 136
2 Principal Taxes 137
3 Special Features of Branches 145
4 Withholding Tax 152
5 Transfer Pricing 153
6 Procedure (Establishment, Audits, Appeals, Penalties) 154
7 Taxation of Partnerships 155
K Taxations on Individuals 157
1 Income Tax 157
2 Other Taxes on Income 167
3 Tax Administration 167
4 Gift and Inheritance Tax 171
5 Other Direct Taxes 172
6 Expatriates 173
Table of Content 7
L Employment Relations and Social Security 174
1 Availability of a Qualified Workforce 174
2 Employer Employee Relations 174
3 Working Conditions and Salaries 183
4 Social Security System 186
5 Work and Residence Permits for Foreigners 190
M Audit 193
1 Overview 193
2 Investment Services Audit 201
3 Special Audits 202
4 Auditors 205
Appendix: Checklist .Setting up a Bank in Germany" 207
Abbreviations 219
Authors Contacts 229
8 Tahle nf CVintent |
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| id | DE-604.BV021267607 |
| illustrated | Illustrated |
| index_date | 2024-07-02T13:43:38Z |
| indexdate | 2024-07-09T20:34:16Z |
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| isbn | 3934803202 |
| language | English |
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| physical | 232 S. graph. Darst. |
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| spelling | Banking Business in Germany an overview ed. by Jens Roennberg ... 1. Aufl. Frankfurt am Main Moderne Wirtschaft 2005 232 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Kreditwesen (DE-588)4032950-1 gnd rswk-swf Auslandsbank (DE-588)4242445-8 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Auslandsbank (DE-588)4242445-8 s DE-604 Kreditwesen (DE-588)4032950-1 s Rönnberg, Jens Sonstige (DE-588)1203220588 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014588768&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Banking Business in Germany an overview Kreditwesen (DE-588)4032950-1 gnd Auslandsbank (DE-588)4242445-8 gnd |
| subject_GND | (DE-588)4032950-1 (DE-588)4242445-8 (DE-588)4011882-4 |
| title | Banking Business in Germany an overview |
| title_auth | Banking Business in Germany an overview |
| title_exact_search | Banking Business in Germany an overview |
| title_exact_search_txtP | Banking Business in Germany an overview |
| title_full | Banking Business in Germany an overview ed. by Jens Roennberg ... |
| title_fullStr | Banking Business in Germany an overview ed. by Jens Roennberg ... |
| title_full_unstemmed | Banking Business in Germany an overview ed. by Jens Roennberg ... |
| title_short | Banking Business in Germany |
| title_sort | banking business in germany an overview |
| title_sub | an overview |
| topic | Kreditwesen (DE-588)4032950-1 gnd Auslandsbank (DE-588)4242445-8 gnd |
| topic_facet | Kreditwesen Auslandsbank Deutschland |
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