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Germany - Taxation
Location: Central Europe, bordering the Baltic Sea and the North Sea, between the Netherlands and Poland, south of Denmark.

Background: As Europe's largest economy and second most populous nation, Germany remains a key member of the continent's economic, political, and defense organizations. European power struggles immersed Germany in two devastating World Wars in the first half of the 20th century and left the country occupied by the victorious Allied powers of the US, UK, France, and the Soviet Union in 1945. With the advent of the Cold War, two German states were formed in 1949: the western Federal Republic of Germany (FRG) and the eastern German Democratic Republic (GDR). The democratic FRG embedded itself in key Western economic and security organizations, the EC, which became the EU, and NATO, while the Communist GDR was on the front line of the Soviet-led Warsaw Pact. The decline of the USSR and the end of the Cold War allowed for German unification in 1990. Since then, Germany has expended considerable funds to bring Eastern productivity and wages up to Western standards. In January 1999, Germany and 10 other EU countries introduced a common European exchange currency, the euro.

Extracted from The World Factbook.
 
General Information
-  Wikipedia, the free encyclopedia
-  The World Factbook
-  BBC Profile
-  OECD Observer
-  UN - Country at a glance
-  Harvard Business School - Baker Library
-  Country map - Expedia
 
Doing Business Guides
-  Deloitte
-  Baker Tilly International
-  Lex Mundi
-  Google search
 
Taxation
-  See also 'Doing Business Guides'
-  Tax and accounting sites directory - taxsites.com
-  Tax and other legal material - lowtax.net
-  Tax guides - Baker Tilly International
-  International Tax Review - International Briefings
-  Overview of the German tax system - stb-vesper.de (German)
-  Ministry of Finance / BMF (German)
-  German tax portal (national and international tax resources) - steuerportal.com (German)
-  Taxlinks - taxlinks.de (German)
-  Tax laws - steuernetz.de (German)
-  BMF-Regulations - lemaitre.de (English/German)
-  Tax lexicon - steuerlexikon.de (German)
-  Decisions of the German Court of Justice (BFH) - juris.bundesfinanzhof.de (German)
-  Decisions of the German Court of Justice (BFH) - bfh.simons-moll.de (German)
-  Double tax treaties - lemaitre.de (English/German)
-  Google search
 
Other Resources
-  Google Directory
-  Governments on the www - gksoft.com
-  The German parliament (Bundestag) - bundestag.de
-  Ministry of Finance / BMF (German)
-  Library of German laws and regulations - bundesrecht.juris.de (German)
-  Financial Times Germany (German)
-  Law Library of US Congress
-  OECD and Germany
 
Communication, Travel and Migration
-  Lonely Planet
-  International Phone Directories and Dialing Codes (see 'Research Index')
-  Embassies and Consulates (see 'Research Index')
 

Page last updated: 7-08-2008
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