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File Info : Die Leiden des steuerlichen Wertes | EBOOK DOWNLOAD :DIE LEIDEN DES STEUERLICHEN WERTES |

Contents : Die Leiden des steuerlichen Wertes Introduction to German Tax Translation Introduction Basis for taxation in Germany Major legislative acts Overview to major tax types Recent changes to tax law Resources Basis of Taxation Grundgesetz (Basic Law) Abgabenordung AO (General Tax Code) Finanzgerichtsordnung (Tax Court Procedural Code) Finanzverwaltungsgesetz (Financial/Fiscal Administration Act) Bewertungsgesetz (Valuation Act) Establishes uniform rules on tax valuation Applicable to all federal taxes and levies Defines several common terms e.g. gemeiner Wert Teilwert Steuerbilanzwert Einheitswert Major Tax Types Direct versus indirect Purpose Revenue Repricing ( social taxes to affect demand) Redistribution Taxing (receiving) authority
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  • Length : 23 pages
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  • Verified : 2013-04-22
  • Source: www.ata-divisions.org
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