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In practice, law is applied as established by precedents decided in specialised courts. In German tax law the legislator often interferes with this pr...Lees meer
Although the term "business" is used in numerous ways in income, corporate and trade tax law, a fundamental, standard definition is still lacking. In ...Lees meer
Under German tax law, a group of companies may be considered a single entity for corporation tax purposes, if, inter alia, the subsidiary transfers al...Lees meer
In recent years, the German Federal Constitutional Court has had a significant influence on the country's income tax law. Iris Schomäcker compares the...Lees meer
On both an EU and constitutional law level, the system for taxing diverse forms of capital investment is fraught with friction. Solving the fundamenta...Lees meer
How do tax effects affect civil law claims for damages and enrichment under the German Civil Code? Constantin Kemper discusses this practice-orientate...Lees meer
Der Begriff einer Korrespondenz wird im Steuerrecht an zahlreichen Stellen verwendet, um einen rechtlichen Zusammenhang zu beschreiben. Eine rechtsthe...Lees meer
Based on the case law of the German Constitutional Court, this book offers a comprehensive analysis of the constitutionality of the special income tax...Lees meer
Germany's tax allowance system for married couples is facing increasing criticism - and it looks like gender mainstreaming and a change to Article 6 o...Lees meer
Does the division of tasks between a taxpayer and his tax adviser lead to a loophole in the law on fines if the adviser recklessly prepares an incorre...Lees meer
Nico Krause discusses the different definitions of independence in income tax law, VAT law, and social security law for members of bodies and conclude...Lees meer
The dogmatics of fundamental rights protection in the area of cross-border tax enforcement within the European Union have hardly been examined to date...Lees meer
Philipp Johannes Thiele examines and compares the advance ruling systems of Germany, the Netherlands and the United Kingdom on the basis of systemisat...Lees meer
How can the business model of cloud computing, which is characterized by cross-border transactions, be classified in the system of international tax l...Lees meer
The study examines donations to partnerships under the principles of corporate law, income tax law, accounting law and balance sheet tax law. For this...Lees meer
Assessing tax no longer relies on human efforts alone, but also on fully automated computer programs. Alexander Feldhaus analyses the various dangers ...Lees meer
Jessica Schomaker analyses the question of whether scholarships and research awards are subject to income tax. Legal practice to date has been charact...Lees meer
Christine Osterloh-Konrad looks at how the different legal systems in Germany, France, Britain and the USA handle the phenomenon of tax avoidance. Ant...Lees meer
Since the late nineties, fiscal aid measures have become massively important in both theory and practice, partly because of the high-profile interest ...Lees meer
Ingo Berner analyses the implementation of the "Authorised OECD Approach" (AOA), treating permanent establishments (PEs) of international enterprises ...Lees meer
Fur die Korperschaftsteuer, die im Gegensatz zur personlichen Einkommensteuerpflicht nicht auf eine faktische Vorstrukturierung der Realitat aufbauen ...Lees meer