Our Books
Information on company formation commercial and corporate law and tax law.
Published by: SpringerGabler-Verlag, 46 pages
ISBN: 978-3-658-37797-7
Michael Lorenz | Alexander Tsyganov
Die Besteuerung von Dividenden und anderen Kapitaleinkünften
Tax basics – systematics – basic knowledge
1st edition, 2022
Content: This book offers a systematic introduction to the basics of the complex taxation of dividend distributions and other capital income from Germany and abroad, which is also understandable for beginners. The main income tax implications for individuals with unlimited tax liability, partnerships and corporations are examined. Readers benefit from the clear explanations, practical notes and references.
Keywords: Taxation of Dividend Distributions, Taxation of Capital Income, Income Tax, Tax Liability
For further information, please visit the publisher’s website.
This book is also available as eBook.
Erschienen im: Nomos-Verlag, 402 Seiten
- ISBN print: 978-3-7560-1171-1
- ISBN online: 978-3-7489-1763-2
Melanie Kühn
Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China
Auf dem Weg zur Konvergenz auf internationaler Ebene?
Zum Inhalt: Weisen allgemeine Antimissbrauchsvorschriften verschiedener Steuersysteme trotz unterschiedlicher Ausgestaltung mehr Ähnlichkeiten auf als es zunächst scheint? Um diese Frage zu beantworten, befasst sich die Autorin in ihrer Arbeit mit dem Recht Hongkongs, Singapurs und der Volksrepublik China als Gegenpol zum Recht westlicher Staaten und überprüft diese anhand eines methodologischen Ansatzes, der von Christine Osterloh-Konrad in der Arbeit „Die Steuerumgehung“ entwickelt wurde. Im Ergebnis wird gezeigt, dass das Modell Osterloh-Konrads universell auf die verschiedenen Ausgestaltungen allgemeiner Antimissbrauchsvorschriften anwendbar ist. Gleichzeitig wird ein umfassender Einblick in die Steuersysteme ostasiatischer Jurisdiktionen gegeben.
Stichwörter:Antimissbrauchsvorschriften, anti-abuse legislation, Finanzpolitik, anti-tax avoidance comparative law, Hongkong, East Asia, Ostasien, fiscal policy, Rechtsvergleich, Singapur, Steuerpolitik, People’s Republic of China, Steuerrecht, Steuersysteme, tax law, Steuerumgehungsbekämpfung, tax policy tax systems, Volksrepublik China
Weitere Informationen finden Sie auf der Internetseite des Nomos-Verlags.
Dieses Buch ist ebenfalls als eBook erhältlich.
Published by: SpringerGabler-Verlag, 391 pages
ISBN: 978-3-658-26591-5
Michael Lorenz | Lidong Pan
The German and Chinese Labour and Tax Law
Chinese and Japanese
2nd edition, September 2019
Content: This book summarizes the German and Chinese labour and tax laws in German, English, Chinese and Japanese language. The identical structure of the multilingual book enables an easier communication with colleagues in the respective countries. The main focus is on the secondment of employees between the two countries. Apart from labour law, issues of social security and tax law are also discussed.
Keywords: German Labour Law, Chinese Labour Law, Social Security, Tax Law, Secondment Contracts
For further information, please visit the publisher’s website.
This book is also available as eBook.
Published by: SpringerGabler-Verlag, 388 pages
ISBN: 978-3-658-25385-1
Michael Lorenz
Investment in Thailand
Legal and Tax Guide for Practitioners
11th completely revised edition, September 2019
Content: After the Asian crisis, Thailand was able to position itself as an economic hub in Southeast Asia. Today, the promising economic location successfully tries to attract foreign investments – and therefore creating perfect conditions for interested Europeans. Michael Lorenz vividly explains every important Thai regulation to provide an initial guideline on essential legal, tax and economical questions for entrepreneurs, organisations, investors, lawyers or interested laymen.
The 11th edition has been completely revised and has been updated to match the latest regulations as of 2019, especially regarding tax laws.
Keywords: Foreign business in Thailand, business in Thailand, real estate in Thailand, Thai culture, Thai economy, Thai law
For further information, please visit the publisher’s website.
This book is also available as eBook.
Published by: SpringerGabler-Verlag, 243 pages
ISBN: 978-3-658-04991-1
Michael Lorenz
Investment in Hong Kong
Legal and Tax Guide for Practitioners
5th completely revised edition, August 2014
Content: Since 1997, Hong Kong is part of the People’s Republic of China as a Special Administrative Region. Due to the autonomous, independent legal system, high legal security and its strategic position, the metropolis is one of the world’s most favoured investment locations. Hong Kong is especially attractive for small and medium-sized companies since an establishment is possible within few days and without much effort. Michael Lorenz vividly explains every important regulation in Hong Kong to provide an initial guideline on essential legal, tax and economical questions for entrepreneurs, organisations, investors, lawyers or interested laymen. The 5th edition has been completely revised and has been updated to match the latest regulations of early summer 2014.
Furthermore, the book contains essential information relevant to western investors. It also describes important intercultural conditions of business life. Numerous examples show their practical importance.
Keywords: Foreign investment, Hong Kong, investment location, court ruling, tax conditions, industrial location
For further information, please visit the publisher’s website.
This book is also available as eBook.
Published by: SpringerGabler-Verlag, 169 pages
ISBN: 978-3-658-05058-0
Michael Lorenz
Investment in der Volksrepublik China
Legal and Tax Guide for Practitioners
2nd completely revised edition, August 2014
Content: In the last years, China has developed from the entire world’s “workbench” to one of the leading economic nations and eventually most important market worldwide. Nevertheless, the language and culture is still hard to understand for many Europeans. Often companies fail because of their lack of knowledge regarding essential and avoidable mistakes. However, with little preparation, investments can be set up on a solid ground from the beginning on.Michael Lorenz provides an easy to understand introduction to the People’s Republic of China’s legal and tax system and indicates vividly the specifics and barriers which an investment in China entails. The second edition has been revised thoroughly. A chapter to the new brand law, which came into force in May, 2014, has been added. Furthermore, the book contains an overview about the most important economic regions as well as many practical tips and recommendations for the life in the People’s Republic of China.
Keywords: Chinese economy, Double Taxation Agreement DTA, representative Office, business foundation in China, business locations, WFOE
For further information, please visit the publisher’s website.
This book is also available as eBook.
