LEADER 07315nam 2200577 450 001 9910797877103321 005 20230803213645.0 010 $a3-504-38455-7 024 7 $a10.9785/9783504384555 035 $a(CKB)3710000000497108 035 $a(EBL)4179785 035 $a(MiAaPQ)EBC4179785 035 $a(DE-B1597)462181 035 $a(OCoLC)1013941438 035 $a(OCoLC)979887456 035 $a(DE-B1597)9783504384555 035 $a(Au-PeEL)EBL4179785 035 $a(CaPaEBR)ebr11123905 035 $a(OCoLC)931593981 035 $a(EXLCZ)993710000000497108 100 $a20151222h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aCross-border investments with Germany $etax, legal and accounting : in honour of Detlev J. Piltz /$fpublished by the partners of Flick Gocke Schaumburg ; editorial team: Thomas Ro?dder, Jochen Bahns & Jens Scho?nfeld 210 1$aCologne, Germany :$cOtto Schmidt,$d2014. 210 4$d©2014 215 $a1 online resource (686 p.) 300 $aIncludes index. 311 $a3-504-26007-6 327 $tFrontmatter -- $tAuthors -- $tForeword -- $tContent -- $tGlossary -- $tI. Tax -- $t1. Taxation of Inbound and Outbound Investments -- $tTax Classification of Foreign Legal Entities ('Comparability Test') / $rWassermeyer, Wolf -- $tThe Taxation of German Corporations and Partnerships by Comparison / $rLüttge, Jörg W. -- $tInternational and Domestic Aspects of German Group Taxation / $rRödder, Thomas -- $tControlled Foreign Company Legislation / $rSchönfeld, Jens -- $tRepatriation by Foreign Investors of Profits from German Investments / $rBahns, Jochen -- $tCross-Border Investments in German Private Equity Funds / $rSchnittker, Helder -- $tTypical Transaction Structures for Buyout Investments in Germany / $rOltmanns, Martin -- $tTaxation of Partnership Income Under German International Law / $rWassermeyer, Franz -- $tGerman Income Taxation of Foreign Partners in German Trading Partnership / $rSieker, Klaus -- $tGerman Tax Aspects in M&A Transactions / $rKutt, Florian -- $tTaxation of Real Estate Investments in Germany / $rEngers, Torsten -- $tTax Aspects of Corporate Financing / $rRogall, Matthias -- $tThe German Investment Tax Act / $rMick, Marcus -- $t2. Transfer Pricing -- $tTaxation of Royalties Between Affiliated Companies / $rBaumhoff, Hubertus -- $tGerman Transfer Pricing Documentation Requirements / $rDitz, Xaver -- $tBusiness Restructurings / $rGreinert, Markus -- $t3. Reorganization Tax -- $tAn Overview of Reorganizations Under German Tax Law / $rStangl, Ingo -- $tTax-Neutral Contributions in Kind of Business Units / $rDietrich, Holger -- $tShare-for-Share Transactions / $rHageböke, Jens -- $tForeign Reorganizations with a Connection to the German Tax Net / $rSchumacher, Andreas -- $t4. Tax Accounting -- $tProvisions in German Income Tax Law / $rHennrichs, Joachim -- $tSpecific Features of Tax Accounting in Germany / $rHerzig, Norbert -- $t5. VAT, Trade and Real Estate Transfer Tax -- $tSubordination or Close Links / $rGrünwald, Ulrich -- $tInternational Aspects of German Trade Tax / $rFreeden, Arne von -- $tThe Cornerstones and Quirks of Real Estate Transfer Tax / $rHötzel, Oliver -- $t6. Tax Procedure -- $tTax Disputes and Litigation in Germany / $rHendricks, Michael -- $tTax Audits in Germany / $rSchloßmacher, Stefan / Schmitt, Joachim -- $tRuling Practice in Germany - Achieving Legal Certainty on Taxation / $rCordes, Martin -- $tII. Private Clients and Succession Planning -- $tUnlimited and Limited Inheritance Tax Liability of Individuals and Business Entities / $rHannes, Frank -- $tFoundation and Trust in Succession Planning / $rNoll, Bernd -- $tInheritance and Gift Tax Planning Strategies for Individuals Subject to Nonresident Taxation (Foreigners) / $rOertzen, Christian von -- $tImmigration and Emigration of Individuals / $rBaßler, Johannes -- $tUsing German Tax Incentives for Nonprofit Organizations Across National Borders / $rSchauhoff, Stephan -- $tTaxation of Sportsmen and Artists / $rSchlotter, Carsten -- $tIII. Corporate, M&A and Labor/Employment Law -- $tLegal Forms in German Corporate Law / $rSchulte, Christoph -- $tPrivate M&A in Germany / $rEggenberger, Jens -- $tM&A Involving Listed Corporations / $rGöckeler, Stephan -- $tCross-Border Reorganizations / $rRulf, Philipp -- $tCorporate Reorganizations in Germany / $rErkens, Michael -- $tLegal Aspects of Investments in German Real Estate / $rWiesbrock, Michael R. -- $tDelisting as a Component of Taking Private Transactions / $rLeuering, Dieter -- $tGerman Corporate Governance Code / $rGotthardt, Eric -- $tRecent Developments in Corporate and Financial Restructuring / $rSimon, Stefan -- $tCorporate Litigation in Germany / $rFuhrmann, Lambertus -- $tForms of Distribution Under German Commercial Law / $rGiedinghagen, Jan Christian -- $tMatrix Structures as a Means of Steering Groups Under Corporate Law and Labor-and-Employment Law / $rNießen, Tobias -- $tCorporate Codetermination and Its Avoidance / $rWinter, Michael -- $tIV. Tax Crime -- $tVoluntary Disclosure of Tax Evasion Under German Law / $rSchauf, Jörg -- $tChanged Criminal Tax Law Framework / $rRandt, Karsten -- $tV. Public Auditing, Accounting and Business Valuation -- $tA Comparison of Valuation Principles in Germany and Internationally / $rKohl, Torsten -- $tFinancial Statements: Disclosure Requirements and Ways of Avoiding Them / $rSchmidt, Marc -- $tAccounting for Advertising Spots / $rSöffing, Andreas -- $tTax Compliance - A Challenge for Tax Departments / $rIdler, Jesco -- $tIndex 330 $aDie Festschrift ist Prof. Dr. Detlev J. Piltz - einem der führenden Berater auf dem Gebiet des Internationalen Steuerrechts - zu seinem 70. Geburtstag gewidmet. Das Werk behandelt ausgewählte aktuelle steuerrechtliche und gesellschaft srechtliche Fragestellungen im Zusammenhang mit grenzüberschreitenden Investments nach und von Deutschland und bildet einen Querschnitt durch die Th emen der täglichen Beratungspraxis. Im Vordergrund steht der mit den behandelten Th emen verbundene praktische Lesernutzen. Aufgrund der Internationalität des Th emas ist die Festschrift in englischer Sprache verfasst. Die 53 Beiträge der Festschrift gliedern sich in die Abschnitte: Tax Taxation of Inbound and Outbound Investments, Transfer Pricing, Reorganization Tax, Tax Accounting, VAT, Trade and Real Estate Transfer Tax, Tax Procedure; Private Clients and Succession Planning; Corporate, M&A and Labor/Employment Law; Tax Crime; Public Auditing, Accounting and Business Valuation. 606 $aInvestments, Foreign$xLaw and legislation$zGermany 606 $aInvestments, Foreign$xTaxation$zGermany 615 0$aInvestments, Foreign$xLaw and legislation 615 0$aInvestments, Foreign$xTaxation 676 $a332.0415 702 $aPiltz$b Detlev Ju?rgen 702 $aRo?dder$b Thomas 702 $aBahns$b Jochen 702 $aScho?nfeld$b Jens 712 02$aFlick Gocke Schaumburg (Firm) 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910797877103321 996 $aCross-border investments with Germany$93720246 997 $aUNINA