Steueranwalt International 2011/2012

Die von der Arbeitsgemeinschaft Steuerrecht herausgebrachte Zusammenfassung der Referentenbeiträge der Veranstaltung "Steueranwalt International 2011/2012" erschien 2011 im Boorberg Verlag. Sebastian Korts referierte zum Thema "Die Zukunft von verschwiegenem Vermögen".

ISBN-Nummer: 978-3-415-04722-8
2011 Richard Boorberg Verlag
206 Seiten

Practice Notes of International Tax Law 2005/06

Author: Kaminski, Bert / Korts, Sebastian / Strunk, Günther
Publisher: Arbeitsgemeinschaft Steuerrecht im DAV
ISBN-No: 3-415-03594-8
Publication: Richard Boorberg Verlag GmbH & Co, www.boorberg.de
Edition/Year: 1. Edition 2005

Summary of Contents:
The current volume contains the updated and completed lectures held in the framework of the 2005 International Meeting of Tax Lawyers on 11th and 12th March 2005 in Palma de Mallorca. It conveys, in a practice orientated way, the fundamentals of the International Tax Law and offers in this connection a Code of Practice. Topics dealt with are the treatment of the Inbound and Outbound issues, the fundamentals of the Treaty Law as well as the international fiscal coherences relating to revenue calculation, the task of relocating abroad, company or residence relocation abroad and the European Tax Law.

Mr Sebastian Korts, Lawyer dealt in his lectures with the subject of limited tax liability in accordance with Paragraph 50 ff of the Income Tax Law, the fundamentals of the Treaty Law as well as of information procurement via the administration of finances with regard to cross-border issues.

Praxisleitfaden Internationales Steuerrecht 2005/2006

Verfasser: Kaminski, Bert / Korts, Sebastian / Strunk, Günther
Herausgeber: Arbeitsgemeinschaft Steuerrecht im DAV
ISBN-Nummer: 3-415-03594-8
Verlag: Richard Boorberg Verlag GmbH & Co, www.boorberg.de
Auflage/Jahr: 1. Auflage 2005

Inhaltsangabe:
Der Leitfaden vermittelt anschaulich die Grundlagen des internationalen Steuerrechts mit den neuen Entwicklungen. Besonderen Wert legen die Autoren auf Fragen, die in der anwaltlichen Beratungspraxis von Bedeutung sind. Die jeweils angeführten Nachweise ermöglichen die intensive Auseinandersetzung mit den angesprochenen Sachverhalten. Anschauliche Beispiele, Übersichten und Checklisten verdeutlichen die komplexe Materie. Für die Materialien, auf die im Buch verwiesen wird, gibt es einen kostenlosen Zugang unter www.westlaw.de.

Foreign Tax Law/Double Taxation Agreements

Verfasser: Strunk,Kaminski, Köhler Mitautor: Korts, Sebastian
ISBN-Nummer: 3-08-350800-X
Verlag: Stollfuß-Verlag
Auflage/Jahr: Losblattsammlung, halbjährliche Aktualisierung

Inhaltsangabe:
This is a top class commentary in which lawyers and economists discuss the most important regulations relating to international tax law. The authors, among them lawyer, Mr Sebastian Korts, are clear experts in their field and explain the provisions based on their knowledge gained in theory and in daily practice. In the case of cross-border business activities, increasing internationalization and globalization are leading to intense scrutiny of national and international tax affairs. Minimal costs for foreign transactions, modern communication technologies and lastly, the introduction of the Euro are contributing to a clear expansion of international trade relations and consequently, to consistently growing links among groups of affiliated companies.

At the same time the significance of those publications relating to provisions in international tax law, which essentially cover both the regulations in international tax law as well as the law on double taxation, is growing. Finally, the national law on foreign taxation in the European legal context is commented on. The consistent and clear structure of individual commentaries, in addition to the practical experience in the form of references to organizations and examples enable problems to be quickly recognized and frequently complex issues to be solved.

Mr Sebastian Korts, lawyer, comments on Paragraph 16 of the Regulation relating to the Foreign Tax Law, in which a very restrictive provision exists for those liable for tax not complying with their obligations to pay. Since the issue of tax contribution obligations is very comprehensive as far as international cases are concerned, there is a large practical significance attached to this provision.