Cross-border investments with Germany : tax, legal and accounting : in honour of Detlev J. Piltz / / published by the partners of Flick Gocke Schaumburg ; editorial team: Thomas Rödder, Jochen Bahns & Jens Schönfeld |
Pubbl/distr/stampa | Cologne, Germany : , : Otto Schmidt, , 2014 |
Descrizione fisica | 1 online resource (686 p.) |
Disciplina | 332.0415 |
Soggetto topico |
Investments, Foreign - Law and legislation - Germany
Investments, Foreign - Taxation - Germany |
Soggetto genere / forma | Electronic books. |
ISBN | 3-504-38455-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Frontmatter -- Authors -- Foreword -- Content -- Glossary -- I. Tax -- 1. Taxation of Inbound and Outbound Investments -- Tax Classification of Foreign Legal Entities ('Comparability Test') / Wassermeyer, Wolf -- The Taxation of German Corporations and Partnerships by Comparison / Lüttge, Jörg W. -- International and Domestic Aspects of German Group Taxation / Rödder, Thomas -- Controlled Foreign Company Legislation / Schönfeld, Jens -- Repatriation by Foreign Investors of Profits from German Investments / Bahns, Jochen -- Cross-Border Investments in German Private Equity Funds / Schnittker, Helder -- Typical Transaction Structures for Buyout Investments in Germany / Oltmanns, Martin -- Taxation of Partnership Income Under German International Law / Wassermeyer, Franz -- German Income Taxation of Foreign Partners in German Trading Partnership / Sieker, Klaus -- German Tax Aspects in M&A Transactions / Kutt, Florian -- Taxation of Real Estate Investments in Germany / Engers, Torsten -- Tax Aspects of Corporate Financing / Rogall, Matthias -- The German Investment Tax Act / Mick, Marcus -- 2. Transfer Pricing -- Taxation of Royalties Between Affiliated Companies / Baumhoff, Hubertus -- German Transfer Pricing Documentation Requirements / Ditz, Xaver -- Business Restructurings / Greinert, Markus -- 3. Reorganization Tax -- An Overview of Reorganizations Under German Tax Law / Stangl, Ingo -- Tax-Neutral Contributions in Kind of Business Units / Dietrich, Holger -- Share-for-Share Transactions / Hageböke, Jens -- Foreign Reorganizations with a Connection to the German Tax Net / Schumacher, Andreas -- 4. Tax Accounting -- Provisions in German Income Tax Law / Hennrichs, Joachim -- Specific Features of Tax Accounting in Germany / Herzig, Norbert -- 5. VAT, Trade and Real Estate Transfer Tax -- Subordination or Close Links / Grünwald, Ulrich -- International Aspects of German Trade Tax / Freeden, Arne von -- The Cornerstones and Quirks of Real Estate Transfer Tax / Hötzel, Oliver -- 6. Tax Procedure -- Tax Disputes and Litigation in Germany / Hendricks, Michael -- Tax Audits in Germany / Schloßmacher, Stefan / Schmitt, Joachim -- Ruling Practice in Germany - Achieving Legal Certainty on Taxation / Cordes, Martin -- II. Private Clients and Succession Planning -- Unlimited and Limited Inheritance Tax Liability of Individuals and Business Entities / Hannes, Frank -- Foundation and Trust in Succession Planning / Noll, Bernd -- Inheritance and Gift Tax Planning Strategies for Individuals Subject to Nonresident Taxation (Foreigners) / Oertzen, Christian von -- Immigration and Emigration of Individuals / Baßler, Johannes -- Using German Tax Incentives for Nonprofit Organizations Across National Borders / Schauhoff, Stephan -- Taxation of Sportsmen and Artists / Schlotter, Carsten -- III. Corporate, M&A and Labor/Employment Law -- Legal Forms in German Corporate Law / Schulte, Christoph -- Private M&A in Germany / Eggenberger, Jens -- M&A Involving Listed Corporations / Göckeler, Stephan -- Cross-Border Reorganizations / Rulf, Philipp -- Corporate Reorganizations in Germany / Erkens, Michael -- Legal Aspects of Investments in German Real Estate / Wiesbrock, Michael R. -- Delisting as a Component of Taking Private Transactions / Leuering, Dieter -- German Corporate Governance Code / Gotthardt, Eric -- Recent Developments in Corporate and Financial Restructuring / Simon, Stefan -- Corporate Litigation in Germany / Fuhrmann, Lambertus -- Forms of Distribution Under German Commercial Law / Giedinghagen, Jan Christian -- Matrix Structures as a Means of Steering Groups Under Corporate Law and Labor-and-Employment Law / Nießen, Tobias -- Corporate Codetermination and Its Avoidance / Winter, Michael -- IV. Tax Crime -- Voluntary Disclosure of Tax Evasion Under German Law / Schauf, Jörg -- Changed Criminal Tax Law Framework / Randt, Karsten -- V. Public Auditing, Accounting and Business Valuation -- A Comparison of Valuation Principles in Germany and Internationally / Kohl, Torsten -- Financial Statements: Disclosure Requirements and Ways of Avoiding Them / Schmidt, Marc -- Accounting for Advertising Spots / Söffing, Andreas -- Tax Compliance - A Challenge for Tax Departments / Idler, Jesco -- Index |
Record Nr. | UNINA-9910460379303321 |
Cologne, Germany : , : Otto Schmidt, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Cross-border investments with Germany : tax, legal and accounting : in honour of Detlev J. Piltz / / published by the partners of Flick Gocke Schaumburg ; editorial team: Thomas Rödder, Jochen Bahns & Jens Schönfeld |
Pubbl/distr/stampa | Cologne, Germany : , : Otto Schmidt, , 2014 |
Descrizione fisica | 1 online resource (686 p.) |
Disciplina | 332.0415 |
Soggetto topico |
Investments, Foreign - Law and legislation - Germany
Investments, Foreign - Taxation - Germany |
ISBN | 3-504-38455-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Frontmatter -- Authors -- Foreword -- Content -- Glossary -- I. Tax -- 1. Taxation of Inbound and Outbound Investments -- Tax Classification of Foreign Legal Entities ('Comparability Test') / Wassermeyer, Wolf -- The Taxation of German Corporations and Partnerships by Comparison / Lüttge, Jörg W. -- International and Domestic Aspects of German Group Taxation / Rödder, Thomas -- Controlled Foreign Company Legislation / Schönfeld, Jens -- Repatriation by Foreign Investors of Profits from German Investments / Bahns, Jochen -- Cross-Border Investments in German Private Equity Funds / Schnittker, Helder -- Typical Transaction Structures for Buyout Investments in Germany / Oltmanns, Martin -- Taxation of Partnership Income Under German International Law / Wassermeyer, Franz -- German Income Taxation of Foreign Partners in German Trading Partnership / Sieker, Klaus -- German Tax Aspects in M&A Transactions / Kutt, Florian -- Taxation of Real Estate Investments in Germany / Engers, Torsten -- Tax Aspects of Corporate Financing / Rogall, Matthias -- The German Investment Tax Act / Mick, Marcus -- 2. Transfer Pricing -- Taxation of Royalties Between Affiliated Companies / Baumhoff, Hubertus -- German Transfer Pricing Documentation Requirements / Ditz, Xaver -- Business Restructurings / Greinert, Markus -- 3. Reorganization Tax -- An Overview of Reorganizations Under German Tax Law / Stangl, Ingo -- Tax-Neutral Contributions in Kind of Business Units / Dietrich, Holger -- Share-for-Share Transactions / Hageböke, Jens -- Foreign Reorganizations with a Connection to the German Tax Net / Schumacher, Andreas -- 4. Tax Accounting -- Provisions in German Income Tax Law / Hennrichs, Joachim -- Specific Features of Tax Accounting in Germany / Herzig, Norbert -- 5. VAT, Trade and Real Estate Transfer Tax -- Subordination or Close Links / Grünwald, Ulrich -- International Aspects of German Trade Tax / Freeden, Arne von -- The Cornerstones and Quirks of Real Estate Transfer Tax / Hötzel, Oliver -- 6. Tax Procedure -- Tax Disputes and Litigation in Germany / Hendricks, Michael -- Tax Audits in Germany / Schloßmacher, Stefan / Schmitt, Joachim -- Ruling Practice in Germany - Achieving Legal Certainty on Taxation / Cordes, Martin -- II. Private Clients and Succession Planning -- Unlimited and Limited Inheritance Tax Liability of Individuals and Business Entities / Hannes, Frank -- Foundation and Trust in Succession Planning / Noll, Bernd -- Inheritance and Gift Tax Planning Strategies for Individuals Subject to Nonresident Taxation (Foreigners) / Oertzen, Christian von -- Immigration and Emigration of Individuals / Baßler, Johannes -- Using German Tax Incentives for Nonprofit Organizations Across National Borders / Schauhoff, Stephan -- Taxation of Sportsmen and Artists / Schlotter, Carsten -- III. Corporate, M&A and Labor/Employment Law -- Legal Forms in German Corporate Law / Schulte, Christoph -- Private M&A in Germany / Eggenberger, Jens -- M&A Involving Listed Corporations / Göckeler, Stephan -- Cross-Border Reorganizations / Rulf, Philipp -- Corporate Reorganizations in Germany / Erkens, Michael -- Legal Aspects of Investments in German Real Estate / Wiesbrock, Michael R. -- Delisting as a Component of Taking Private Transactions / Leuering, Dieter -- German Corporate Governance Code / Gotthardt, Eric -- Recent Developments in Corporate and Financial Restructuring / Simon, Stefan -- Corporate Litigation in Germany / Fuhrmann, Lambertus -- Forms of Distribution Under German Commercial Law / Giedinghagen, Jan Christian -- Matrix Structures as a Means of Steering Groups Under Corporate Law and Labor-and-Employment Law / Nießen, Tobias -- Corporate Codetermination and Its Avoidance / Winter, Michael -- IV. Tax Crime -- Voluntary Disclosure of Tax Evasion Under German Law / Schauf, Jörg -- Changed Criminal Tax Law Framework / Randt, Karsten -- V. Public Auditing, Accounting and Business Valuation -- A Comparison of Valuation Principles in Germany and Internationally / Kohl, Torsten -- Financial Statements: Disclosure Requirements and Ways of Avoiding Them / Schmidt, Marc -- Accounting for Advertising Spots / Söffing, Andreas -- Tax Compliance - A Challenge for Tax Departments / Idler, Jesco -- Index |
Record Nr. | UNINA-9910797877103321 |
Cologne, Germany : , : Otto Schmidt, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Cross-border investments with Germany : tax, legal and accounting : in honour of Detlev J. Piltz / / published by the partners of Flick Gocke Schaumburg ; editorial team: Thomas Rödder, Jochen Bahns & Jens Schönfeld |
Pubbl/distr/stampa | Cologne, Germany : , : Otto Schmidt, , 2014 |
Descrizione fisica | 1 online resource (686 p.) |
Disciplina | 332.0415 |
Soggetto topico |
Investments, Foreign - Law and legislation - Germany
Investments, Foreign - Taxation - Germany |
ISBN | 3-504-38455-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Frontmatter -- Authors -- Foreword -- Content -- Glossary -- I. Tax -- 1. Taxation of Inbound and Outbound Investments -- Tax Classification of Foreign Legal Entities ('Comparability Test') / Wassermeyer, Wolf -- The Taxation of German Corporations and Partnerships by Comparison / Lüttge, Jörg W. -- International and Domestic Aspects of German Group Taxation / Rödder, Thomas -- Controlled Foreign Company Legislation / Schönfeld, Jens -- Repatriation by Foreign Investors of Profits from German Investments / Bahns, Jochen -- Cross-Border Investments in German Private Equity Funds / Schnittker, Helder -- Typical Transaction Structures for Buyout Investments in Germany / Oltmanns, Martin -- Taxation of Partnership Income Under German International Law / Wassermeyer, Franz -- German Income Taxation of Foreign Partners in German Trading Partnership / Sieker, Klaus -- German Tax Aspects in M&A Transactions / Kutt, Florian -- Taxation of Real Estate Investments in Germany / Engers, Torsten -- Tax Aspects of Corporate Financing / Rogall, Matthias -- The German Investment Tax Act / Mick, Marcus -- 2. Transfer Pricing -- Taxation of Royalties Between Affiliated Companies / Baumhoff, Hubertus -- German Transfer Pricing Documentation Requirements / Ditz, Xaver -- Business Restructurings / Greinert, Markus -- 3. Reorganization Tax -- An Overview of Reorganizations Under German Tax Law / Stangl, Ingo -- Tax-Neutral Contributions in Kind of Business Units / Dietrich, Holger -- Share-for-Share Transactions / Hageböke, Jens -- Foreign Reorganizations with a Connection to the German Tax Net / Schumacher, Andreas -- 4. Tax Accounting -- Provisions in German Income Tax Law / Hennrichs, Joachim -- Specific Features of Tax Accounting in Germany / Herzig, Norbert -- 5. VAT, Trade and Real Estate Transfer Tax -- Subordination or Close Links / Grünwald, Ulrich -- International Aspects of German Trade Tax / Freeden, Arne von -- The Cornerstones and Quirks of Real Estate Transfer Tax / Hötzel, Oliver -- 6. Tax Procedure -- Tax Disputes and Litigation in Germany / Hendricks, Michael -- Tax Audits in Germany / Schloßmacher, Stefan / Schmitt, Joachim -- Ruling Practice in Germany - Achieving Legal Certainty on Taxation / Cordes, Martin -- II. Private Clients and Succession Planning -- Unlimited and Limited Inheritance Tax Liability of Individuals and Business Entities / Hannes, Frank -- Foundation and Trust in Succession Planning / Noll, Bernd -- Inheritance and Gift Tax Planning Strategies for Individuals Subject to Nonresident Taxation (Foreigners) / Oertzen, Christian von -- Immigration and Emigration of Individuals / Baßler, Johannes -- Using German Tax Incentives for Nonprofit Organizations Across National Borders / Schauhoff, Stephan -- Taxation of Sportsmen and Artists / Schlotter, Carsten -- III. Corporate, M&A and Labor/Employment Law -- Legal Forms in German Corporate Law / Schulte, Christoph -- Private M&A in Germany / Eggenberger, Jens -- M&A Involving Listed Corporations / Göckeler, Stephan -- Cross-Border Reorganizations / Rulf, Philipp -- Corporate Reorganizations in Germany / Erkens, Michael -- Legal Aspects of Investments in German Real Estate / Wiesbrock, Michael R. -- Delisting as a Component of Taking Private Transactions / Leuering, Dieter -- German Corporate Governance Code / Gotthardt, Eric -- Recent Developments in Corporate and Financial Restructuring / Simon, Stefan -- Corporate Litigation in Germany / Fuhrmann, Lambertus -- Forms of Distribution Under German Commercial Law / Giedinghagen, Jan Christian -- Matrix Structures as a Means of Steering Groups Under Corporate Law and Labor-and-Employment Law / Nießen, Tobias -- Corporate Codetermination and Its Avoidance / Winter, Michael -- IV. Tax Crime -- Voluntary Disclosure of Tax Evasion Under German Law / Schauf, Jörg -- Changed Criminal Tax Law Framework / Randt, Karsten -- V. Public Auditing, Accounting and Business Valuation -- A Comparison of Valuation Principles in Germany and Internationally / Kohl, Torsten -- Financial Statements: Disclosure Requirements and Ways of Avoiding Them / Schmidt, Marc -- Accounting for Advertising Spots / Söffing, Andreas -- Tax Compliance - A Challenge for Tax Departments / Idler, Jesco -- Index |
Record Nr. | UNINA-9910825380203321 |
Cologne, Germany : , : Otto Schmidt, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|