ISBN: 3504260238 9783504260231

Category: Unavailable

Page count: 1328

Comprehensive textbook on German international tax law. Introductory chapters deal with general principles such as sources of international tax law and discrimination. Each major tax is described from the point of view of unlimited and limited liability (residence and non-residence). Controlled foreign company and similar rules for foreign unincorporated bodies are described as well as double taxation relief provisions. The following topics are also covered: international mergers and reorganizations, allocation of income to permanent establishments, transfer pricing and international exchange of information.