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15. December 2019

US market for medical technology gives way

In 2017, the US market for medical technology products had a volume of 112.7 billion US dollars (US$) and thus a growth in value of 8.8 percent compared to the…

30. November 2019

Transfer prices – cross-border income accrual between associated enterprises

The structuring of transfer prices is probably the most important field of tax structuring and tax policy for internationally active companies.

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Lawyer Tax Consultant Dr. Schulze Dr. Marcel Schulze Dr. jur. Germany criminal defense tax defense Potsdam-Nauener suburb Potsdam-Jägervorstadt Potsdam-Am Stern Potsdam-Babelsberg North Potsdam-Babelsberg South Potsdam-Berliner Vorstadt Potsdam-Bornim Potsdam-Bornstedt Potsdam-Bornstedter Feld Potsdam-Brandenburger Vorstadt Potsdam-Drewitz Potsdam-Oak Potsdam-Pit Potsdam-Industrial Area Potsdam-Jägervorstadt Potsdam-Kirchsteigfeld Potsdam-Klein Glienicke Potsdam-Nauener Vorstadt Potsdam-Nedlitz Potsdam-Nördliche Innenstadt Potsdam-West Potsdam-Sacrow Potsdam-Schlaatz Potsdam-Südliche Innenstadt Potsdam-Teltower Vorstadt Potsdam-Templiner Vorstadt Potsdam-Waldstadt I Potsdam-Waldstadt II Potsdam-Wildpark Einkommensteuererklärung Steuerberater Klage Rechtsanwalt Bundestagtagtagabgeordnete Landtagtagtageter actor artist annual statement tax return annual wage tax equalisation consultation partnership agreement commercial register publication Federal Gazette fiscal court lawsuit tax criminal proceedings economic criminal law infidelity hazard damage disadvantage fraud chamber of commerce theater Potsdam theatre Berlin state theatre lawsuit district court lawsuit district court tax criminal law GbR-contract partnership under civil law GmbH limited liability company public prosecutor’s office criminal proceedings stock corporation unfaithfulness managing director bank banking company executive board supervisory board AG notarial contract form of enterprise enterprise enterprise value company valuation company to transform company share to acquire company to establish company Germany split-up Tax Balance Sheet Commercial Balance Sheet Accounting Value Added Tax Value Added Tax Value Added Tax Value Added Tax Declaration Corporation Corporation Corporation Tax Declaration Solidarity Surcharge Input Tax Value Added Tax Value Added Tax Small Businesses Value Added Tax Fraud International Tax Law Double Taxation Agreement Russia Germany Belarus Embezzlement Berlin Mitte Moabit Hansaviertel Tiergarten Wedding Gesundbrunnen Friedrichshain Friedrichshain-Kreuzberg tax office tax official electronic tax return tax refund Kreuzberg Prenzlauer Berg Pankow Weißensee Pankow Blankenburg Heinersdorf tax reduction tax fraud payroll accounting abroad domestic trade tax trade tax return annual report Moscow St. Petersburg Petersburg Minsk Karow suburban settlement Malchow Blankenfelde Buch French Buchholz Niederschönhausen Rosenthal Wilhelmsruh Charlottenburg Charlottenburg-Wilmersdorf Schmargendorf Grunewald Westend Charlottenburg-Nord Halensee Spandau Haselhorst Siemensstadt Spandau Staaken Gatow Kladow Hakenfelde Spandau Falkenhagener Feld Wilhelmstadt Steglitz Steglitz-Zehlendorf Lichterfelde Lankwitz Zehlendorf Dahlem Nikolassee Wannsee Schöneberg Tempelhohofen Tempelhausen Rosenthal WannseeSchöneberg Friedenau Tempelhof Mariendorf Marienfelde Lichtenrade Neukölln Britz Buckow Rudow Gropiusstadt Alt-Treptow Treptow-Köpenick Plänterwald Baumschulenweg Johannisthal Niederschöneweide Altglienicke Adlershof Bohnsdorf Oberschöneweide Köpenick Friedrichshagen Rahnsdorf Grünau Treptow-Köpenick Müggelheim Schmöckwitz Marzahn Marzahn-Hellersdorf Biesdorf Kaulsdorf Mahlsdorf Hellersdorf Friedrichsfelde Lichtenberg Karlshorst Falkenberg Wartenberg Neu-Hohenschönhausen Alt-Hohenschönhausen Fennpfuhl Rummelsburg Reinickendorf Tegel Konradshöhe Heiligensee Frohnau Hermsdorf Waidmannslust Reinickendorf Lübars Reinickendorf Wittenau Märkisches Viertel Borsigwalde lawyer Berlin Kurfürstendamm tax consultant Kurfürstendamm Magdeburg Dresden Hamburg Potsdam Frankfurt Hanover criminal complaint preliminary proceedings pre-trial detention prison sentence § 266 StGB § 263 StGB § 370 AO § 371 AO suspension § 153 StPO § 153a StPO § 154 StPO money laundering inspection of files suing Federal Central Register German Russian lawyer letting lease property house purchase income income bias bias application for bias confidentiality duty duty of confidentiality right of silence refusal of testimony refusal of testimony right of testimony witness testimony right of refusal of testimony trial trial trial law indictment accused defendant procedural error appeal revision revision decision tax assessment penalty custodial sentence investigation criminal order tax audit tax auditor amount of penalty penalty self-reporting frivolous tax shortening § 378 AO tax hazard § 379 AO tax code deliberate negligence money imposition acquittal grossnet-calculator accused accused accomplice participant instigator aid daily rate calculation shareholder speculation tax taking of evidence judge lay judge lay judge court of lay assessor criminal defence tax official police legal remedy tax investigation fine fine office discovery tax offence customs house search stay