Details

KPMG (Hrsg.)
Deutsches Außensteuerrecht / German International Taxation
Statutes and Materials -bilingual-
C.H. Beck
978-3-406-58415-2
1. Aufl. 2010 / 907 S.
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Kurzbeschreibung

Reihe: Kooperationswerke Beck - Hart - Nomos

The work contains a selection of all the texts with practical relevance to the German Law of International Taxation both in German and in English.

About the content:
Selection of national rules
- Legals texts, e.g. extracts from the AO (Fiscal Code), EStG (Income Tax Act), KStG (Cor-porate Tax Act) et al.
- Selection of administrative directives, e.g. KSt-RL (Corporate Tax Directive), selected ordinances concerning Fiscal Code and the German law of International Taxation

Double Taxation Treaties, e.g.
- OECD Model Convention with Respect to Taxes on Income and
- Capital, 2005 (OECD-MA 2005)
- Selected ordinances concerning Double Taxation Treaties

Target Market:
Tax counsellors, financial auditors, public authorities and organisations