Steuererlasse 80. Ergänzungslieferung

Contents: Income tax, interest income, wage tax, asset formation, corporate tax, transformation tax, valuation, inheritance tax, property tax, trade tax, value-added tax, property transfer tax, external tax, investment grants, tax code, enforcement instructions, execution instructions, financial court regulations, financial administration. The administrative instructions are organized according to the parallel number in the tax guidelines or tax laws and according to the respective paragraph of the law to which they pertain. Supplementary delivery: Written communications regarding the tax treatment of disabled children, the wage tax treatment of employer expenses for employees at risk, administrative principles for transfer pricing, the application of the notification regulation, and the small amounts regulation for the collection process. Target audience: For tax advisors, auditors, lawyers, judges, businesses, financial administration, municipalities, students, trainees.