Uk / German Tax Treaty, A Practicle Guide
The book also deals with activities in which an individual is bound more closely to a particular company employer or former employer, thus covering income from employment, directorships or pensions. Each section is cross-referenced to the relevant Treaty articles and there is a comprehensive index. Three useful appendices list the forms needed to make claims under the Treaty, and give the text of the Treaty in both English and German.
Although the subject matter may initially appear technical and obscure, the book is both clearly written and sensibly structured to give the reader simple access to the most difficult topics.
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- How the treaty works
- Pure or passive income
- Income from trade or business and from self-employment
- Income from employments and pensions
- Capital gains
- Other matters
- How to make a claim