Kurzbeschreibung

Reihe: German Law Accessible

The book explains the key features of German tax law, focusing in particular on the tax consequences for foreign investors when investing in Germany as well as the international aspects of German tax law.

Topics include e.g.
- Foundation of tax law
- Taxation of individuals and companies
- Taxation of direct transactions
- Taxation of permanent establishments
- Double Taxation Agreements
- Verrechnungspreise
- Area-specific tax law
- Further issues such as employee secondments, financing, etc.

In addition to a general update, the new edition takes into account in particular the reform projects initiated as a result of the OECD BEPS project, especially the innovations in the area of supplementary taxation, transfer pricing and taxation of permanent establishments.