Home » Literature » German Law in English » 61. Tax and customs law

61. Tax and customs law

AULT, N.J RÄDLER, A.T., The German Corporation Tax Reform Law. Körperschaftssteuerreformgesetz. 2nd ed. Frankfurt a.M. 1981

BELLSTEDT, C., International Transactions Tax Act and Administration Principles on Income Allocation – Außensteuergesetz und Verwaltungsgrundsätze zu Verrechnungspreisen. 2nd ed. Cologne 1983

BERBERIAN, D./ MENCK, T., Comparison of US and German intercompany pricing regulations. Intertax 410-420 (1971)

BODUNGEN, T. von, Germany: taxation of intercompany licensing. Intertax 59-69 (1978)

DAWSON, D.A., Revenue and equalization in Australia, Canada, West Germany and the U.S.A.. London [HMSO] 1973

DEBATIN, H., WALTER, 0., Analysis of the German tax
system. 2nd ed. London 1981

DE LOUSANOFF, O., Tax aspects of investments in options and futures in West Germany: an analysis in the light of the 1989 amendment of the Stock Exchange Act, 24 The International Lawyer 439-58, 1990

EBENTHEUER, K., Local taxation in the Federal Republic of Germany. Intertax 377-382 (1976)

FORRY, J.I. (ed.), Differences in tax treatment of foreign investors: domestic subsidiaries and domestic branches. Deventer-Boston 1984

GEDE, Th.F., Comparative study of U.S. and West German political finance regulations: the question of contribution controls. 4 Hastings International and Comparative Law Review 543-583 (1980/1981)

GUMPEL, N.J., Taxation in the Federal Republic of Germany. 2nd ed. Chicago 1969

The GERMAN BUDGETARY SYSTEM, draft translation of “Der Bundeshaushalt- unser Geld” published by Bundesministerium der Finanzen. Bonn 1982

HÄFELE, N., Tax policy in the Federal Republic of Germany. 23 European Taxation 347-351 (1983)

HANCKEL, G., Tax problems resulting from the temporary activity abroad of employees of enterprises with international operations. National report: Germany. 59 International Fiscal Association 1 – 18 (1974)

HERTEL, G., Organization and functions of the Federal Audit Court in Germany. 11 Federal Accountant 12-24 (1961)

HUNTER, J.S.H., Revenue sharing in the Federal Republic of Germany. Canberra 1973

INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION, European Taxation. Amsterdam vol. 1- (1962-

JEHLE, E., German Federal Republic: the tax treatment of research and development. 18 European Taxation 344-356 (1978)

— Tax system of the Federal Republic of Germany: a short survey. 35 Bulletin for International Fiscal Documentation 357-367 (1981)

— et.al., Foreign based company in the West German tax law. (I) 17 European Taxation 364-369 (1977), (II) European Taxation 400-411 (1977)

— et.al., Treatment of major shareholdings in the case of emigration. 18 European Taxation 368-371 (1978)

KING, M.A./ FULLERTON, D. (eds.), The taxation of income from capital: a comparative study of the United States, the United Kingdom, Sweden and West Germany. Chicago 1984

KUIPER, W.G., The “article-law”, double-edged consequences for taxpayers. 21 European Taxation 73-89 (1981)

— Investment premium amendment law. 18 European Taxation 408-415 (1978)

— New German-Swiss Inheritance Tax Treaty. 19 European Taxation 175-183 (1979)

— et al., New fiscal code-first tax reform law of March 16, 1976. 16 European Taxation 292-302 (1976)

MENCK, T.H.F., Problems arising from the Anglo-German double taxation treaty. Intertax 148-152 (1975)

MEYER-LANDRUT, J./ MILLER, F./ THOMA, G., Umsatzsteuergesetz 1980 /The German Turnover Tax Law 1980 [synoptic English-German text with introduction]. Frankfurt a.M. 1980

MITTENDORFF-SNAAS, E. et al., Foreign Tax Law – Aussensteuergesetz. 14 European Taxation, 237-243 (1974)

— Foreign Tax Law – Aussensteuergesetz II. Change of residence to low-tax countries, 13 European Taxation 346-350 (1974)

MÖLLERING, J., International transactions under German VAT law. 1982 British Tax Review 332-359 (1982)

PÖLLATH, R., Taxation, in: RÜSTER, Bernd (ed.), Business transactions in Germany. Munich, New York, loose-leaf since 1983, vol 2 ch. 32

RÄDLER, A.T./JACOB, F., German transfer pricing. Frankfurt a.M. 1983

RAY, E.J., The sources of finance in West Germany. 129 Zeitschrift fur die gesamte Staatswissenschaft 663-684 (1973)

RYSER, W./ MORRIS, D., Survey of some of the innovations introduced by the new German Swiss double taxation convention (of 11th August 1971). 25 Bulletin for International Fiscal Documentation 411 ff. (1971)

SCHILLING, Th.J.R., The fiscal constitution of the Federal Republic of Germany. Edinburgh LL.M. thesis 1984

TELKAMP, H.-J., Effects of the 1977 German corporation tax reform on the sale of shares between domestic and foreign taxpapers. Intertax 19-30 (1978)

THEISEN, M.R., Germany: tax clauses in GmbH bylaws. Intertax 189-295 (1981)

VOGEL, KLAUS, Klaus Vogel on double taxation conventions: a commentary to the OECE-, UN- and US model conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice, Deventer 1991

WEICHMANN, H., Financial planning as a new governmental function. 3 Law and State 45-60 (1971)