Abstract

International Tax Law is a special part of tax law that deals with the issues arising from cross-border business that affects the taxation of natural persons and private and corporate associations. In Germany, the most relevant provisions are contained in the AStG, the several directives and administrative orders of the Federal Ministry of Finance, specific regulations in other laws (EStG, KStG etc.) and in the DTAs that Germany concluded with other countries.

Keywords

Income 

Copyright information

© Springer Fachmedien Wiesbaden 2016

Authors and Affiliations

  • Michael Lorenz
    • 1
  • Roland Falder
    • 2
  1. 1.Lorenz & Partners Co., Ltd.BangkokThailand
  2. 2.Emplawyers PartmbBMünchenDeutschland

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