Universities

		International Taxation Summer Course in Münster, Prof. Dr. Dieter Birk Theory - Practice - Test - Certificate (Introductory / Professional) (Institute of Tax Law, Westphalian Wilhelms - University Muenster, Univ.-Prof. Dr. Dieter Birk)
		Follow-Up Course of International Taxation Professional Summer Course in Muenster, Univ.-Prof. Dr. Dieter Birk

 

Institute of European and International Tax Law LMU Munich (director: Univ.-Prof. Dr. Moris Lehner) University of Munich International Tax Law-NEWSLETTER

Treaties, documents and information in the Database

 

	The main content of this website is a free database containing all German double taxation agreements (DTA, treaties, conventions) and other information regarding German International Tax Law. The state of affairs of current tax negotiations between Germany and foreign countries will be reported as these new developments have been published in the tax media. The database is generally updated on a weekly basis. Please read the legal disclaimer before using this website. Please note that the dates will be in German style (e.g. 01.04.2003 means 1st of April 2003).
	The database is updated currently

Links in the Database

• taxation.de by Tax Advisor Albert Rädler - extensive and current tax literature database of foreign tax law. A link to Mr. Rädler's website is placed at several country sites in our database.
   

• tax-news.com - International News
   

• lowtax.net - Offshore News
   

• taxcenter.com - WebSite of US-federal and US-state taxes
   

• Explanations of abbreviations of foreign business legal forms
   

• Commentary of DTA Russia 1996 of Attorney-at-Law Dr. Evgeni Kozlov
   

• Irish DTA (source: Irish Ministry of Finance, in HTML)
   

• Double taxation treaties of the United States of America (source: IRS) (pdf-file)
   

• Norwegian DTA (source: Norwegian Ministry of Finance) (PDF)
   

• Canadian DTA (source: Canadians Ministry of Finance) (HTML)
   

• New Zealand DTA (source: Neu Zealand Ministry of Finance) (overview only, no download)
   

• DTA of Mauritius (DOC)
   

• Internal Revenue Code (IRC)
   

Laws on the web

(Federal Ministry of Justice / Juris GmbH)

Tax Law

• General Tax Code ("AO") 

• Foreign Investment Law ("AuslInvestmG") 

• Income Tax Act (ITA, "EStG") 

• Trade Tax Acte ("GewStG") - implementing regulations "GewStDV" 

• Land Transfer Tax ("GrEStG") 

• Corporation Income Tax Act (CITA, "KStG") - implementing regulations "KStDV" 

• Sales Tax ("UStG") 

• Reorganization Tax Act ("UmwStG") 
   

Civil Law

• Civil Code - new - ("BGB") 

• Cilvil Code - old - until 31.12.2001 ("BGB-old") 

• Reorganization Act ("UmwG")

• Federal Legislation Gazette free view and print-out