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

Horlemann, Heinz G

 
9783000225475: Taxation of Old-Age Income in Germany - a Model for Europe?
Softcover
ISBN 10: 3000225471 ISBN 13: 9783000225475
Verlag: Horlemann, Heinz-Gerd, 2007

Inhaltsangabe

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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Aus dem Klappentext

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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Verlag
Horlemann, Heinz-Gerd
Erscheinungsdatum
2007
Sprache
Englisch
ISBN 10 
3000225471
ISBN 13 
9783000225475
Einband
Taschenbuch
Auflage
1
Anzahl der Seiten
214
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Verantwortliche Person
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