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.
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© 2016 Springer Fachmedien Wiesbaden
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Lorenz, M., Falder, R. (2016). International Labour and Tax Law. In: Das deutsche und chinesische Arbeitsrecht The German and Chinese Labour Law 德国与中国劳动法. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-10092-6_10
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DOI: https://doi.org/10.1007/978-3-658-10092-6_10
Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-10091-9
Online ISBN: 978-3-658-10092-6
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