The German tax reform 2008 - Part 1

• Autores: Richard Xenophon Resch
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 3, 2008, págs. 99-106
• Idioma: inglés
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• Resumen

  • The German Tax Reform Act 2008 features numerous corporate and personal income tax changes. This first of a two-part article focuses on the general systemic changes introduced, the corporate income tax rate reduction, the municipal business tax calculation, the retention privilege for partnerships and the new dual-income tax system.