| Description |
1 online resource (686 pages) |
| Contents |
Authors ; Foreword ; Content ; Glossary ; I. Tax ; 1. Taxation of Inbound and Outbound Investments ; Tax Classification of Foreign Legal Entities ('Comparability Test') ; The Taxation of German Corporations and Partnerships by Comparison |
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International and Domestic Aspects of German Group Taxation Controlled Foreign Company Legislation ; Repatriation by Foreign Investors of Profits from German Investments ; Cross-Border Investments in German Private Equity Funds |
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Typical Transaction Structures for Buyout Investments in Germany Taxation of Partnership Income Under German International Law ; German Income Taxation of Foreign Partners in German Trading Partnership ; German Tax Aspects in M & A Transactions |
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Taxation of Real Estate Investments in Germany Tax Aspects of Corporate Financing ; The German Investment Tax Act ; 2. Transfer Pricing ; Taxation of Royalties Between Affiliated Companies ; German Transfer Pricing Documentation Requirements ; Business Restructurings |
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3. Reorganization Tax An Overview of Reorganizations Under German Tax Law ; Tax-Neutral Contributions in Kind of Business Units ; Share-for-Share Transactions ; Foreign Reorganizations with a Connection to the German Tax Net ; 4. Tax Accounting ; Provisions in German Income Tax Law |
| Summary |
Die Festschrift ist Prof. Dr. Detlev J. Piltz - einem der führenden Berater auf dem Gebiet des Internationalen Steuerrechts - zu seinem 70. Geburtstag gewidmet. Das Werk behandelt ausgewählte aktuelle steuerrechtliche und gesellschaft srechtliche Fragestellungen im Zusammenhang mit grenzüberschreitenden Investments nach und von Deutschland und bildet einen Querschnitt durch die Th emen der täglichen Beratungspraxis. Im Vordergrund steht der mit den behandelten Th emen verbundene praktische Lesernutzen. Aufgrund der Internationalität des Th emas ist die Festschrift in englischer Sprache verfasst. Die 53 Beiträge der Festschrift gliedern sich in die Abschnitte: Tax Taxation of Inbound and Outbound Investments, Transfer Pricing, Reorganization Tax, Tax Accounting, VAT, Trade and Real Estate Transfer Tax, Tax Procedure; Private Clients and Succession Planning; Corporate, M&A and Labor/Employment Law; Tax Crime; Public Auditing, Accounting and Business Valuation |
| Notes |
Specific Features of Tax Accounting in Germany |
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Print version record |
| Subject |
Investments, Foreign -- Law and legislation -- Germany
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Investments, Foreign -- Taxation -- Germany
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LAW / International.
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Investments, Foreign -- Law and legislation
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Investments, Foreign -- Taxation
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Germany
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| Form |
Electronic book
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| Author |
Bahns, Jochen
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Schönfeld, Jens
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Schaumburg, Partners of Flick Gocke
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| ISBN |
9783504384555 |
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3504384557 |
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