German Tax Law
Introduction[edit | edit source]
Sources of Law Effecting Germany[edit | edit source]
- Supra-National (or unwritten) Law Concepts
- Basic Law (i.e. Constitution)
References & Definitions[edit | edit source]
Taxation of Natural Individuals[edit | edit source]
- German Residents
- Taxation
- Income from German Sources
- Income from Other Worldwide (i.e. Non-German) Sources
- Taxation
- International
- Multinational (i.e. EU)
- Bi-Lateral
- DTC's
- Uni-Lateral
- DTC's
- Tax Avoidance Provisions
- International
- Taxation
- Taxation
- Non-German Residents
Taxation of Legal Individuals[edit | edit source]
- Resident German Legal Entities
- Non-German Resident Legal Entities
Taxation of Partners & Partnerships[edit | edit source]
Permanent Establishments[edit | edit source]
Tax Optimization Planning[edit | edit source]
- Transfer Pricing
- Thin Capitalization
- Derivative Financial Instruments
- International Re-organizations
- Controlled Foreign Corporations
- Inbound Corporate Acquisitions