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Author : United States. Congress. Joint Committee on Taxation
Publisher : Unknown
Page : 24 pages
File Size : 55,8 Mb
Release : 1981
Category : Double taxation
ISBN : UCR:31210024745323
Author : Stefan Königer
Publisher : Unknown
Page : 396 pages
File Size : 45,6 Mb
Release : 2017
Category : Electronic books
ISBN : 1634258401
Germany is the fourth largest economy in the world, making it an attractive business location and boasting a high standard of living. A number of companies have their registered offices in Germany, including many organized as family businesses. In addition, with worldwide mobility and the internationalization of companies, there has been an increase in binational marriages and dual citizenships. These factors often result in German inheritance and gift tax consequences, either through a residence or through assets held in Germany. By providing deep insights in all issues of tax liability, valuation, tax calculation as well as tax assessment and levy procedures in Germany, this detailed guide is an ideal support for international tax lawyers involved in succession planning for clients who either reside in Germany or hold German assets. The book comprises legal text of the German Inheritance and Gift Tax Act as well as in-depth commentary and guidance, section by section. Beginning with an overview of the basic structure of the German Inheritance and Gift Tax Act, chapters in the book address each section of Act and the author's informed commentary includes practical advice and instructions regarding tax planning. Topics addressed in the German Inheritance and Gift Tax Act include these issues, among many others: Taxable transactions Personal tax liability Community property Gifts inter vivos Valuation Tax exemptions Privileged assets Real estate Tax rates Taxation of pensions, uses, and services Duty of notification
Author : Germany (West)
Publisher : Unknown
Page : 22 pages
File Size : 55,6 Mb
Release : 1991
Category : Double taxation
ISBN : OSU:32437121602052
Author : Mike Wienbracke
Publisher : Unknown
Page : 84 pages
File Size : 51,5 Mb
Release : 2005
Category : Inheritance and transfer tax
ISBN : 3832913092
Author : Charles H. Beecher
Publisher : Unknown
Page : 86 pages
File Size : 54,9 Mb
Release : 1958
Category : Inheritance and succession
ISBN : STANFORD:36105044668940
Author : William John Shultz
Publisher : Unknown
Page : 400 pages
File Size : 43,5 Mb
Release : 1926
Category : Inheritance and transfer tax
ISBN : STANFORD:36105044144603
History of inheritance tax in different parts of the world, overview of the theory of inheritance tax and analysis of the UK inheritance tax system.
Author : F. Sonneveldt,Anneke M. Vrenegoor
Publisher : Unknown
Page : 133 pages
File Size : 44,6 Mb
Release : 2002
Category : Inheritance and transfer tax
ISBN : 9020024299
Contributions of experts from the countries mentioned, to a conference on inheritance and gift tax consequences of the transfer of enterprises upon death and by way of gift.
Author : Collectif
Publisher : OECD
Page : 112 pages
File Size : 48,5 Mb
Release : 2018-04-16
Category : Business & Economics
ISBN : 9264299335
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
Author : Carolin Braun
Publisher : diplom.de
Page : 91 pages
File Size : 52,8 Mb
Release : 2009-11-03
Category : Business & Economics
ISBN : 9783836637824
Inhaltsangabe:Introduction: Background and Subject of this Thesis: After long negotiations within the Grand Coalition (Große Koalition) and despite jurisdictional criticisms of numerous points, on 31st December 2008 the new inheritance and gift tax law (Erbschaftsteuerreformgesetz - ErbStRG) was published in the Federal Law Gazette (Bundesgesetzblatt), to become effective on 1st January 2009 just in time to avoid the need for retroactive regulations and the related discussions. This marks the end of the discussion about the future of the inheritance tax that has been started by the decision of the Federal Constitutional Court (Bundesverfassungsgericht - BVerfG) from 7th November 2006. The related uncertainity came to an end, at least for now. In its decision the Federal Constitutional Court states, that the discrepance between fair market value and valuation value for significant groups of assets (business assets, portions of coporations, real estate property and agriculture and forestry (AF) businesses) are violating the principle of equality of § 3 sec. 1 of the German Basic Law (Grundgesetz - GG). The legislative was obliged to define a new legislation in line with the constitution until 31 December 2008, latest. On 11 December 2007, the German Federal Government (Bundesregierung) finally agreed on a draft revision of the inheritance and gift tax law and the valuation law. The German Federal Parliament (Bundestag) passed the inheritance tax reform on 27 November 2008 in the 2nd and 3rd reading, during which the finance committee of the German Parliament (Finanzausschuss des Bundestages) made considerable changes to the original draft. The approval in the German Federal Council (Bundesrat) was obtained in the special session of the council on 5.12.2008, the approval of the Federal President (Bundespräsident) on 24.12.2008. Current Situation: In addition to the changes necessary for constitutional reasons, the central concern of the reform is to simplify business takeover by the successors. However, the legislator neither has had the courage to - as hoped by many - completely abolish inheritance taxation, not did he take the opportunity to perform a complete change of the inheritance taxation system which might become mandatory for constitutional reasons. The result is a compromise between of the various government parties: a law that amends the existing inheritance tax law on which it is based in a limited number of points. The new [...]
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 55,5 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827
Author : Marcus Bitterlich
Publisher : diplom.de
Page : 48 pages
File Size : 54,9 Mb
Release : 2007-09-27
Category : Business & Economics
ISBN : 9783956362910
Inhaltsangabe:Abstract: On May 14th, 2007, the Frankfurter Allgemeine Zeitung announced in its Monday edition that the so-called Grand Coalition, formed of Social Democrats and Christian Democrats, had come to an agreement in principle regarding a fundamental modification of the Inheritance and Gift Tax. A motion for a resolution containing the achieved compromise had been released to the public the day before. Thus, neither the abolition as intended by some liberal-thinking conservatives, nor a drastic tax increase as demanded by some egalitarian leftists will be the result. A precedent draft of the German Federal Ministry of Finance published last year therefore is very much likely to form the basis of an amended regulation of entrepreneurial succession. There had been long discussions beforehand, attendant on the outstanding ruling of the Federal Constitutional Court, which was expected to assess the differential treatment of acquired assets and its compatibility with the constitution. Introduction: Firstly, this thesis addresses, in its section 2, the legal status quo. I will depict in detail the issues of tax liability, valuation of assets, the calculation prescriptions as well as the current preferential treatment of business assets in practice all based on law in force. Next, the relevant changes comprised in the amending draft are exposed in section 3 with a clear focus on issues dealing with corporate succession, i.e. the transfer of business property. This includes a short, summarizing critique, reflecting how the draft was perceived amongst scientific commentators. In section 5, the ruling of the Federal Constitutional Court is subject to recapitulating representation. The judges dealt with the issue of preferential treatment of real estate and business property thus discriminating against the acquirers of shares or monies. As law just forms a theoretical framework, thereafter I conduct an assessment on possible individual, economically triggered reactions. Section 6 derives the basic approach of opportunistic behaviour, explaining and anticipating effective action of entrepreneurs. Finally, section 7 draws a conclusion, resuming the findings and possible links to further analysis. Inhaltsverzeichnis: Textprobe:
Author : Niklas Schmidt,Jack Bernstein,Stefan Richter,Lisa Zarlenga
Publisher : Kluwer Law International B.V.
Page : 677 pages
File Size : 40,9 Mb
Release : 2020-11-27
Category : Law
ISBN : 9789403523514
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Author : Heike Jochum,Philipp J.. Thiele
Publisher : Unknown
Page : 91 pages
File Size : 44,8 Mb
Release : 2013-10
Category : Taxation
ISBN : 3415051137
Author : Ineke Alien Koele
Publisher : IBFD
Page : 431 pages
File Size : 41,6 Mb
Release : 2007
Category : Charitable uses, trusts, and foundations
ISBN : 9789087220211
Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic flows of money enjoy substantial tax privileges throughout the democratic western world, these privileges often do not apply in situations where borders are crossed. In recent years, the importance of support from charities and social investments has increased substantially, but cross-border philanthropy still remains hampered by numerous tax issues. By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, the author attempts to find a common approach to solve the tax obstacles of international philanthropy. The book begins by defining the scope of the study including the concept of "landlock", political philosophies substantiating tax relief for philanthropic organizations and an analysis of bilateral treaties. This is followed by a comprehensive and comparative overview of the approach taken in three legal and tax systems regarding international philanthropy, i.e. Germany, the Netherlands and the United States. The work also examines whether EU law allows states (within and without the European Union) to maintain "landlocked" tax positions and, if so, under what type of conditions this may be permitted. The book concludes with a proposal of a new paradigm of non-discriminating treatment of philanthropy by examining ways to abolish landlocks.
Author : Jens Beckert
Publisher : Princeton University Press
Page : 128 pages
File Size : 51,7 Mb
Release : 2018-06-05
Category : Social Science
ISBN : 9780691187402
