German Tax Law definition

German Tax Law means German Investment Tax Act and German Investment Tax Reform Act.
Sample 1Sample 2Sample 3
German Tax Law means the German Investment Tax Act and German Investment
Sample 1Sample 2Sample 3

Examples of German Tax Law in a sentence

  • The guiding principle of tax secrecy is enshrined in § 30 Deutsche Abgabenordnung [German Tax Law], https://www.gesetze-im-internet.de/ao_1977/index.html.

  • User needs to type up to 6 digits 0~9 Arabic numerals as password.

  • According to German Tax Law, Germany is the place of taxation fulfilment for all meetings and exhibitions taking place in Germany.

  • Required Readings: Lang, Introduction to the Law of Double Taxation Conventions; Linde-Verlag; Jochum/Thiele, Intoduction to German Tax Law, Boorberg; Lang et al; Introduction to European Tax Law, SpiramusFurther Recommended Readings:Will be provided in the lecture.Pedagogy:Case studies 2.

  • Brinkmann / Alter-Yadegardjam, German Tax Law - DStR - 2016, 650 [651 f.]; v.

  • The association serves exclusively and directly charitable and beneficent purposes according to the section of German Tax Law dealing with “purposes subject to tax benefits”.

  • In case of income from a shareholding in a G-REIT, general reductions of the taxable income, as provided for under German Tax Law, such as the exemption of 95% of the dividends distributed to corporate shareholders or the exemption of 50% of the dividends distributed to individuals (“Halbeinkünfteverfahren”), do not apply.54 As far as profits by the sale of shares are concerned, they are subject to general taxation rules; however, again, the Halbeinkünfteverfahren does not apply.

  • For Instance, German Tax Law has adopted this approach of economic ownership to allocate the benefits of assets depreciations to the lessee as economic owner.13 Park, The Contours of ownership, Supra note 2 at 115.14 Park, The Contours of ownership, Supra note 2 at.105.15 COHEN, Transcendental Nonsense and Functional Approach, Supra note 10 at 814.16 JOSEPH WILLIAM SINGER, The Reliance Interest in Property, 40 Stan.

  • If required, payment is allowed for service contracts or reimbursement of expenses as longas they have been budgeted and follow the rules stated in Paragraph 3, No. 26a EStG (German Tax Law).

  • POWER VENT NOTE: FIELD CONTROL POWER VENT WILL BE REFERRED TO AS PV (For stoves equipped with Power Vent option only) Refer to the Field Controls Power Vent Owner’s Manual for proper installation.

Related to German Tax Law

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Change in Tax Law means the enactment, promulgation, execution or ratification of, or any change in or amendment to, any law (or in the application or official interpretation of any law) that occurs on or after the date on which the relevant Transaction is entered into.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Transaction Tax Deductions means, to the extent Tax deductible for Income Tax purposes, all compensation attributable to payments by a Company or Company Subsidiary on or prior to the Closing Date, including employee transaction-related bonuses, change of control payments, and severance payments, resulting from or related to the consummation of the Contemplated Transactions that are charged to Sellers as part of the Transaction Expenses.

  • Foreign taxes means value-added taxes and custom duties assessed by a foreign government on a commodity. It does not include foreign sales taxes.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • FATCA Withholding Tax means any withholding or deduction required pursuant to FATCA.

  • Applicable Tax Law means any foreign, federal, state or local tax law, statute, regulation, rule, code or ordinance enacted, adopted, issued or promulgated by any Governmental Body or common law that apply to any party hereto, this Agreement or the activities contemplated hereby, as applicable.

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • Excise Tax Act means the Excise Tax Act (Canada);

  • non-taxable territory means the territory which is outside the taxable territory;

  • FATCA Withholding means any withholding or deduction required pursuant to an agreement described in section 1471(b) of the Code, or otherwise imposed pursuant to sections 1471 through 1474 of the Code, any regulations or agreements thereunder, any official interpretations thereof, or any law implementing an intergovernmental approach thereto.

  • Tax Laws means the Internal Revenue Code, federal, state, county, local or foreign laws relating to Taxes and any regulations or official administrative pronouncements released thereunder.