German income tax

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This textbook describes German tax law, with a strong emphasis on its practical application. It concentrates on the basic systems which are made clear through the use of easily understood examples. The structure of the book is based on the calculation formulae which German tax law itself uses for individual earnings, income and taxable income as well as final tax payments or refunds. The book explains how corporate enterprises, business partnerships, individual enterprises and natural persons are taxed in Germany through corporate income tax, trade tax and personal income tax. It illustrates in particular the differences between the taxation of corporate enterprises and that of business partnerships in Germany. The book reflects the law as of 1 June 2006