Doing business and investing in Germany:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
Fachverl. Moderne Wirtschaft
2005
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 67 S. 21 cm |
| ISBN: | 3934803210 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text | Index
A Germany — a profile 1
1 The Country 1
1.1 Geography 1
1.2 Population and social patterns 1
1.3 Language 2
2 Political system 2
3 Legal system 3
4 The economy 4
B Economy and investment environment 5
1 Economic climate 5
2 Ownership trends 5
3 Investment environment 6
4 Government policy 6
C Regulatory environment 8
1 Regulatory environment 8
D Banking and finance 10
1 Banking and finance 10
2 Banking system 10
3 Stock market 11
E Exporting to Germany 12
1 Import restrictions 12
2 Import duties 12
3 Local representation 13
4 Consumer sales from foreign web sites 13
F Business entities 14
1 Types of entity 14
2 Companies 14
2.1 Capital requirements 14
2.2 Relationship of shareholders, directors and officers 15
2.3 Corporate governance 16
2.4 Partnership limited by shares 16
3 Partnerships 16
4 European Economic Interest Grouping 17
5 German branches 17
6 Change of legal form 18
7 The European company 18
G Labour relations and social security 20
1 Labour relations 20
1.1 Availability of labour 20
1.2 Employer/employee relations 20
1.3 Workers councils and unions 20
2 Working conditions 21
2.1 Wages and salaries 21
2.2 Fringe benefits 21
2.3 Working hours and vacations 22
2.4 Health and safety 22
2.5 Termination of employment 23
3 Social security system 23
4 Work and residence permits for foreigners 24
H Audit requirements and accounting practices 25
1 Statutory requirements 25
2 Accounting principles 26
3 Form and content of annual reports 26
3.1 Shareholders equity 26
3.2 Other reserves 27
3.3 Fixed assets 27
3.4 Inventories 27
3.5 Accruals and provisions 28
3.6 Payables and other liabilities 28
3.7 Foreign currency balances 28
3.8 Taxes 28
3.9 Pensions 28
3.10 Leasing 29
4 Consolidated accounts 29
5 Auditing profession and auditing standards 30
I Tax system and administration 31
1 Principal taxes 31
2 Sources of tax law 31
3 Compliance procedures 32
3.1 Returns 32
3.2 Payments 33
3.3 Audits 34
3.4 Appeals 34
3.5 Penalties 35
4 Tax office rulings 35
5 Withholding taxes 36
J Taxation of corporations 37
1 Tax rates and total tax burden 37
2 Taxable income—Corporation tax 38
2.1 Amortisation and depreciation 39
2.2 Inventories 40
2.3 Accounts receivable 40
2.4 Liabilities 40
2.5 Pension provisions 40
2.6 Provisions for future costs 41
2.7 Rollover relief on capital gains 41
3 Taxable income—trade tax 41
4 Loss relief 42
5 Group taxation and group relief 43
6 Related party transfer pricing 44
7 Related party finance 45
8 Special features of branches 47
9 Anti abuse provisions 47
K Taxation of individuals 48
1 Territoriality and residence 48
2 Gross income 48
3 Deductions 49
4 Tax credits 50
5 Other taxes on income 50
6 Tax returns and assessments 50
7 Tax rates 51
8 Gift and inheritance tax 51
9 Other taxes 52
L Indirect taxes 53
1 Introduction 53
2 Value added tax (VAT) 53
3 Excise taxes 54
4 Real estate transfer tax 54
5 Land tax 55
M Appendices 56
1 Withholding taxes 56
2 Introduction to PricewaterhouseCoopers 63
3 The PricewaterhouseCoopers offices in Germany 65
|
| adam_txt |
Index
A Germany — a profile 1
1 The Country 1
1.1 Geography 1
1.2 Population and social patterns 1
1.3 Language 2
2 Political system 2
3 Legal system 3
4 The economy 4
B Economy and investment environment 5
1 Economic climate 5
2 Ownership trends 5
3 Investment environment 6
4 Government policy 6
C Regulatory environment 8
1 Regulatory environment 8
D Banking and finance 10
1 Banking and finance 10
2 Banking system 10
3 Stock market 11
E Exporting to Germany 12
1 Import restrictions 12
2 Import duties 12
3 Local representation 13
4 Consumer sales from foreign web sites 13
F Business entities 14
1 Types of entity 14
2 Companies 14
2.1 Capital requirements 14
2.2 Relationship of shareholders, directors and officers 15
2.3 Corporate governance 16
2.4 Partnership limited by shares 16
3 Partnerships 16
4 European Economic Interest Grouping 17
5 German branches 17
6 Change of legal form 18
7 The European company 18
G Labour relations and social security 20
1 Labour relations 20
1.1 Availability of labour 20
1.2 Employer/employee relations 20
1.3 Workers' councils and unions 20
2 Working conditions 21
2.1 Wages and salaries 21
2.2 Fringe benefits 21
2.3 Working hours and vacations 22
2.4 Health and safety 22
2.5 Termination of employment 23
3 Social security system 23
4 Work and residence permits for foreigners 24
H Audit requirements and accounting practices 25
1 Statutory requirements 25
2 Accounting principles 26
3 Form and content of annual reports 26
3.1 Shareholders' equity 26
3.2 Other reserves 27
3.3 Fixed assets 27
3.4 Inventories 27
3.5 Accruals and provisions 28
3.6 Payables and other liabilities 28
3.7 Foreign currency balances 28
3.8 Taxes 28
3.9 Pensions 28
3.10 Leasing 29
4 Consolidated accounts 29
5 Auditing profession and auditing standards 30
I Tax system and administration 31
1 Principal taxes 31
2 Sources of tax law 31
3 Compliance procedures 32
3.1 Returns 32
3.2 Payments 33
3.3 Audits 34
3.4 Appeals 34
3.5 Penalties 35
4 Tax office rulings 35
5 Withholding taxes 36
J Taxation of corporations 37
1 Tax rates and total tax burden 37
2 Taxable income—Corporation tax 38
2.1 Amortisation and depreciation 39
2.2 Inventories 40
2.3 Accounts receivable 40
2.4 Liabilities 40
2.5 Pension provisions 40
2.6 Provisions for future costs 41
2.7 Rollover relief on capital gains 41
3 Taxable income—trade tax 41
4 Loss relief 42
5 Group taxation and group relief 43
6 Related party transfer pricing 44
7 Related party finance 45
8 Special features of branches 47
9 Anti abuse provisions 47
K Taxation of individuals 48
1 Territoriality and residence 48
2 Gross income 48
3 Deductions 49
4 Tax credits 50
5 Other taxes on income 50
6 Tax returns and assessments 50
7 Tax rates 51
8 Gift and inheritance tax 51
9 Other taxes 52
L Indirect taxes 53
1 Introduction 53
2 Value added tax (VAT) 53
3 Excise taxes 54
4 Real estate transfer tax 54
5 Land tax 55
M Appendices 56
1 Withholding taxes 56
2 Introduction to PricewaterhouseCoopers 63
3 The PricewaterhouseCoopers offices in Germany 65 |
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| id | DE-604.BV021596103 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:46:07Z |
| indexdate | 2024-07-09T20:39:30Z |
| institution | BVB |
| institution_GND | (DE-588)3062064-8 |
| isbn | 3934803210 |
| language | English |
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| physical | 67 S. 21 cm |
| publishDate | 2005 |
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| spelling | Miles, Andrew Verfasser aut Doing business and investing in Germany Andrew Miles Frankfurt am Main Fachverl. Moderne Wirtschaft 2005 67 S. 21 cm txt rdacontent n rdamedia nc rdacarrier Auslandsinvestition (DE-588)4003772-1 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Auslandsinvestition (DE-588)4003772-1 s DE-604 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Sonstige (DE-588)3062064-8 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014811506&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Miles, Andrew Doing business and investing in Germany Auslandsinvestition (DE-588)4003772-1 gnd |
| subject_GND | (DE-588)4003772-1 (DE-588)4011882-4 |
| title | Doing business and investing in Germany |
| title_auth | Doing business and investing in Germany |
| title_exact_search | Doing business and investing in Germany |
| title_exact_search_txtP | Doing business and investing in Germany |
| title_full | Doing business and investing in Germany Andrew Miles |
| title_fullStr | Doing business and investing in Germany Andrew Miles |
| title_full_unstemmed | Doing business and investing in Germany Andrew Miles |
| title_short | Doing business and investing in Germany |
| title_sort | doing business and investing in germany |
| topic | Auslandsinvestition (DE-588)4003772-1 gnd |
| topic_facet | Auslandsinvestition Deutschland |
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