Taxation of Old-Age Income in Germany - a Model for Europe?

eBook (PDF), 218 Pages
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Price: $12.61
Due to a decision of the German Federal Constitutional Court (FCC) made in the year 2002, the German legislator enacted a tax reform that came into force on 1 January 2005. In this context this study describes the current situation regarding taxation of income of statutory, occupational and private benefit payments in Germany – mandatory as well as voluntary systems. Cross-border problems of the different taxation systems in the EU are also emphasised taking into consideration the regulations pursuant to the double taxation agreements and tax-related basic considerations are made that result in a solution approach. This approach could be taken into account by the national legislators when it comes to a tax reform and as basis for negotiations within the EU.
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Product Details

November 4, 2011
File Format
File Size
1.98 MB

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Required Software Any PDF Reader, Apple Preview
Supported Devices Windows PC/PocketPC, Mac OS, Linux OS, Apple iPhone/iPod Touch... (See More)
# of Devices Unlimited
Flowing Text / Pages Pages
Printable? Yes
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