Unternehmensbesteuerung in Deutschland

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Provides the basic information needed to understand the tax system in its present state. Part 1 explains the basic principles of German tax law which are important for foreign investors. Part 2 describes the important statutory provisions with notes. Part 3 contains selected regulations of the authorities. Includes also the entire Reconstructions Tax Act, selected provsions from the Income Tax Act, the Tax Management Act and from the Real Estate Transfer Tax Act