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.