Holdings: Introduction to German tax law

Introduction to German tax law:

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Bibliographic Details
Main Authors:	Jochum, Heike 1968- (Author), Thiele, Philipp J. 1983- (Author)
Format:	Book
Language:	English
Published:	Stuttgart ; München [u.a.] Boorberg 2013
Subjects:	Steuerrecht Deutschland
Online Access:	Inhaltsverzeichnis
Physical Description:	91 S.
ISBN:	9783415051133

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adam_text	TABLE OF CONTENTS A. INTRODUCTION 11 I. HISTORY OF THE GERMAN TAX SYSTEM . 11 II. IMPACT OF CONSTITUTIONAL LAW ON GERMAN TAX LAW 13 M. TAX SOVEREIGNTY 16 IV. DISTRIBUTION OF TAX REVENUE 17 1. FEDERATION (BUND) 17 2, GERMAN STATES (LANDER) 18 V. JOINT TAXES 18 VI. TAX EQUALISATION (LANDERFINANZAUSGLEICH) 18 VII. GERMAN MUNICIPALITIES . 19 VTIL ADMINISTRATION OF GERMAN TAXES 19 B. PERSONAL INCOME TAX 20 I. LIABILITY FOR PERSONAL INCOME TAX , , 20 1. TAXABLE PERSONS: RESIDENTS AND NON-RESIDENTS 20 2. TAXABLE PERSONS: EXTENDED LIABILITY OF NON-RESIDENTS 21 3. TAXABLE PERSONS: PARTNERSHIPS . . . 22 4. TAXABLE INCOME AND CALCULATION METHODS . . 22 N. INCOME FROM AGRICULTURE AND FORESTRY 23 III. INCOME FROM COMMERCIAL TRADE OR BUSINESS 23 1. DEFINITION OF COMMERCIAL TRADE OR BUSINESS 24 2. COMMERCIAL ASSET MANAGEMENT (IMMOVABLE PROPERTY) .... 25 3. DIVIDENDS AND GAINS FROM SUBSTANTIAL PARTICIPATION 25 IV. INCOME FROM INDEPENDENT PROFESSIONAL SERVICES 25 V. INCOME FROM EMPLOYMENT 26 1. WAGES AND BENEFITS IN KIND 26 2. WORK-RELATED COSTS 27 3. MANAGING DIRECTOR 28 4. EXPATRIATES AND CROSS-BORDER WORKERS 28 VI. INCOME FROM CAPITAL INVESTMENT/CAPITAL GAINS 28 1. PRIVATE INVESTMENT 28 2. BUSINESS INVESTMENT 29 3. FISCAL VERSUS FINANCIAL ACCOUNTING , , . 30 4. EXIT TAXES FOR INDIVIDUALS AND PARTNERSHIPS . 30 VII. RENTAL INCOME (IMMOVABLE PROPERTY) 31 VFFL. OTHER INCOME . 31 IX. ACCRUAL ACCOUNTING METHOD VERSUS CASH FLOW ACCOUNTING METHOD 3I X. TAX RATES 33 1. TAX RATES ON INCOME AND CAPITAL GAINS 33 TABLE OF CONTENTS 2. WITHHOLDING TAXES 35 3, REDUCED TAX RATES 35 XI. PERSONAL DEDUCTIONS, ALLOWANCES AND CREDITS 35 1. TAX ALLOWANCES 35 2. WORK-RELATED EXPENSES AND BUSINESS EXPENSES 36 3. SPECIAL EXPENSES (SONDERAUSGABEN) 37 4. EXTRAORDINARY EXPENSES (AUBERGEWOHNLICHE BELASTUNGEN) . . 37 5. DEDUCTIONS FOR SOCIAL SECURITY PROVISIONS 37 6. DEDUCTIONS FOR DONATIONS AND CONTRIBUTIONS TO CHARITIES ... 38 XII. OFFSETTING LOSSES, LOSS-CARRY-FORWARD, LOSS-CARRY-BACK 38 XIII. ASSESSMENT 39 C. OTHER TAXES ON INCOME AND THE SOLIDARITY SURCHARGE 41 I. CHURCH TAX 41 II. SOLIDARITY SURCHARGE 41 III. TRADE TAX 41 D. SOCIAL SECURITY CONTRIBUTIONS . 42 E. CORPORATE INCOME TAX . . 43 I. LIABILITY TO CORPORATE INCOME TAX 43 1. TAXABLE PERSONS: RESIDENT, NON-RESIDENT, DUAL RESIDENT COMPANIES 44 2. TAXABLE INCOME 45 II. TAX EXEMPTIONS FOR CAPITAL GAINS 47 III LOSSES 47 IV. EXIT TAXES FOR CORPORATIONS 48 V. GROUP TAXATION 49 VI. TAX RATES 49 VII. ADMINISTRATION 50 VIII. ADVANCE RULINGS 50 F. TRADE TAX 51 I. TAXABLE PERSONS 51 II. TAXABLE INCOME 51 HI. SOLIDARITY SURCHARGE 52 G. REAL ESTATE TAX 53 H. REAL ESTATE TRANSFER TAX 54 I. ANTI-AVOIDANCE MEASURES 55 I. GENERAL ANTI-AVOIDANCE RULES 55 II. THIN CAPITALISATION (ZINSSCHRANKE) 55 HI. CHANGE-IN-OWNERSHIP RULES ( MANTELKAUF ) 56 IV. TRANSFER PRICING AND AUTHORIZED OECD APPROACH (AOA) 57 8 TABLE OF CONTENTS V. CONTROLLED FOREIGN CORPORATION RULES 58 J. VALUE ADDED TAX (VAT) 60 I. TAXABLE PERSONS 60 II. TAXABLE TRANSACTIONS 60 III. RATES 61 K, INHERITANCE AND GIFT TAX 62 I. TAXABLE PERSONS 62 II. TAX BASE 62 III TAX RATES 63 IV. TAX ALLOWANCES 64 L. GENERAL FISCAL CODE 65 I. ASSESSMENT PROCEDURE . 65 II. DETERMINATION AND DISCLOSURE PROCEDURE . 66 III. LEVY PROCEDURE 66 GLOSSARY GERMAN - ENGLISH 69 GLOSSARY ENGLISH - GERMAN 80
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author	Jochum, Heike 1968- Thiele, Philipp J. 1983-
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spelling	Jochum, Heike 1968- Verfasser (DE-588)122851498 aut Introduction to German tax law Heike Jochum ; Philipp J. Thiele Stuttgart ; München [u.a.] Boorberg 2013 91 S. txt rdacontent n rdamedia nc rdacarrier Steuerrecht (DE-588)4116614-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Steuerrecht (DE-588)4116614-0 s DE-604 Thiele, Philipp J. 1983- Verfasser (DE-588)1044564652 aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026217370&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
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subject_GND	(DE-588)4116614-0 (DE-588)4011882-4
title	Introduction to German tax law
title_auth	Introduction to German tax law
title_exact_search	Introduction to German tax law
title_full	Introduction to German tax law Heike Jochum ; Philipp J. Thiele
title_fullStr	Introduction to German tax law Heike Jochum ; Philipp J. Thiele
title_full_unstemmed	Introduction to German tax law Heike Jochum ; Philipp J. Thiele
title_short	Introduction to German tax law
title_sort	introduction to german tax law
topic	Steuerrecht (DE-588)4116614-0 gnd
topic_facet	Steuerrecht Deutschland
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026217370&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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