German Income Tax Laws (Classic Reprint): Edited in the Office of the General Counsel for the Department of the Treasury: Edited in the Office of the ... Department of the Treasury (Classic Reprint) - Softcover

Inhaltsangabe

Understand Germany’s income tax system through an official, edited translation

This book compiles the German income tax laws as they stood in the 1930s, with translations and introductory notes. It covers liability, categories of income, deductions, and the rules for both individuals and corporations. The material is intended for researchers, policymakers, and anyone seeking a clear, modernized reference to German tax law as published for the Joint Committee on Internal Revenue Taxation.

• Clear translations of the October 16, 1934 income tax law and the 1936 and 1938 amendments
• Explanations of how residents and nonresidents are taxed, plus special cases for foreigners
• The structure of assessment, tax rates, prepayments, and capital yield tax
• Appendices and an introduction that situate the laws in a broader tax study

Die Inhaltsangabe kann sich auf eine andere Ausgabe dieses Titels beziehen.