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.

"About this title" may belong to another edition of this title.

Store Description

We have 20 years experience selling books worldwide! Friendly customer support. Your satisfaction guaranteed!

Visit Seller's Storefront

Seller's business information

Miramar International Services LLC
FL, U.S.A.

Sale & Shipping Terms

Terms of Sale

www.californiabooks.com

Shipping Terms

www.californiabooks.com

Shipping rates within U.S.A.

Shipping rates within U.S.A.
Order quantity	3 to 7 business days	2 to 5 business days
First item	US$ 0.00	US$ 12.00

Delivery times are set by sellers and vary by carrier and location. Orders passing through Customs may face delays and buyers are responsible for any associated duties or fees. Sellers may contact you regarding additional charges to cover any increased costs to ship your items.