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Taxation in germany kpmg

It is then payable to the tax authorities 10 days after the VAT reporting period end (monthly or quarterly). 5% and our tax regime complies fully with OECD guidelines and EU competition law. A practical Investor Guide to the Tax and Regulatory Landscape in Germany. 2017 · Latest in Tax for investors in Germany. Income tax is deducted at source and is paid directly to the German tax office at the time of payment to the beneficiary. Each issue of the German Tax & Legal News gives an overview on important tax and legal developments, new legislation, administrative guidance and recent court decisions. Taxpayers are up for major changes starting from 2019. The third element of the German legal system is the jurisdiction. Traumjob finden. With a tax rebate that high, you’d be mad not to apply! Input just a few key tax and income details and in just a few seconds, our tax refund calculator will tell you how much German tax back you could get! It’s a really quick, simple way of The tax point, or time of supply rules in Germany determine when the VAT is due. The company tax rate for Germany is 15%. Germany Corporate Tax. KPMG Deutschland betreut Mandanten jeder Größe und aller Branchen. You must also pay church tax if you are affiliated to a religious community that charges it. Capital gains are subject to income tax as regular income however: there is no capital gains tax on a property used as a private home; there is no capital gains tax on a property held for more than 10 years;Tax Rates on Income In Germany Annual income of less than 9,168 € is not taxed at all. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The German tax authorities have published an amended bill reshaping the German tax reporting for investment funds with a major change for mutual funds and alternative investment funds (AIFs). . but are domiciled elsewhere, are generally obligated to register with the competent German tax authority and pay value added tax (VAT) in Germany. The comprehensive Tax Compliance Management System (Tax CMS) can contribute to increased legal certainty and refute suspicion of tax evasion or negligent reductions. What is Einkommensteuer? Einkommensteuer means income tax. Tax Professionals. The German Tax reform for 2018 has marked a significant turn in the reporting landscape in Germany. Professional advisory services for Managing Partner - Tax Germany KPMG in Deutschland October 2015 – Present 4 years 1 month. Dies ist der offizielle Twitter-Unternehmenskanal von KPMG in Deutschland. 01. Tax Associate salaries ($58k) Partner jobs. info/germany/income-tax-calculator/annual. Individuals may deduct trade tax as a block credit to a certain extent against individual income tax. 40 percent in 2009. 30. kpmg. The calculator will produce a full income tax calculation simply by entering your Annual All German tax payers get a tax bracket (Lohnsteuerklasse). First category income tax imposed at 25% under fully integrated tax regime and 27% under partially integrated tax regime. The Corporate Tax Rate in Germany stands at 30 percent. The German Tax Consultants of WW+KN with Office in Munich: VAT Registration, Company Formation Germany, Set-up of a German business, Tax Compliance Germany, tax returnInvesting in Germany . -Germany Income Tax Treaty is effective for the eastern states of Germany (the former East Germany) from January 1, 1991. Das Unternehmen ist in die drei Geschäftsbereiche Audit (Wirtschaftsprüfung), Tax (Steuerberatung) und Advisory (Unternehmens- und Managementberatung) gegliedert. Luxury taxes. Germany is a key member of the European economic, political, and defence organisations. com. 04. German tax system involves 118 laws, 418 exceptions, 185 forms and 96,000 policies. KPMG complies with all applicable federal, state and local laws regarding recruitment and hiring. Provided a building constitutes a business asset, is not used for residential purposes, and the application for the building permit was filed after 31 March 1985, the depreciation rate25. Paying Taxes in Germany. The tax is applied to dividends only and it does not affect the participation exemption applied to capital gains that was set at 95%. This article is the intellectual property of KPMG Germany (KPMG Deutsche Treuhand-Gesellschaft AG). Such guidelines need to be approved by the Federal Council and are binding only for the executive organs. German Income Tax Return Did you file a German income tax return for the prior year? yes no German tax authority German tax number German Tax-ID Taxpayer German Tax-ID Spouse If KPMG does not have these documents, please submit in addition copies of your last tax assessment notices, separate prepayment assessment and loss determination noticesFor the third year in a consecutive row, KPMG Meijburg & Co and KPMG Germany have initiated the annual tax seminar on cross-border taxation between Germany and the Netherlands. Follow our tweets and join the global dialogueStan konta: zweryfikowaneObserwujący: 376 tys. The trade tax rate is assessed independently by each municipality. It is taxing the income you will get in your pocket in Taxation in Germany is a complicated process. 8 Charge of additional tax 7 2. an. KPMG is a global network of professional firms providing Audit, Tax & Advisory services. International Tax Professionals in the Middle East. In addition a number of other deductions may be claimed by German taxpayers. German income tax The most important tax for jobholders in Germany is income tax. 2002 · Any claims nevertheless raised against KPMG Germany on the basis of this article are subject to German substantive law and, to the extent permissible thereunder, to the exclusive jurisdiction of the courts in Frankfurt am Main, Germany. The concept of taxation of individuals is to change fundamentally. indispensible reference work covering everything. 440 salaries for 106 jobs at KPMG in Frankfurt. The respective municipality is responsible for the final tax assessment. 2017 · A story of money, secrecy and greed: a tax dodge for the wealthy dreamed up by one of the biggest accounting giants in the world KPMG Canada devised what it called an “Offshore Company Structure Autor: The Fifth EstateWyświetlenia: 278 tys. The taxation of dividends in Germany is part of the country’s overall taxation regime. A resident of Germany generally refers to an individual who has a domicile in Germany or spends more than 6 consecutive months in Germany (habitual place of abode). you need to know about doing business in Germany – from corporate and labour law to . Under fully integrated regime, 35% additional withholding income tax applies when profits attributable to branch are accrued, with full credit granted for first category income tax paid. e. the Income-tax Act as well as under the India-Germany tax treaty 1 December 2017 Background Recently, the Delhi Bench of the Income-tax Appellate Tribunal (the Tribunal) in the case of SMS Iron Technology Pvt Ltd1 (the taxpayer) held that payment made by the taxpayer to a non-resident company for software is covered under the termIreland has a corporate tax rate of just 12. A "business tax", 14%-17% in average, payable to the municipality, is added to the tax. At least according to the first draft of the amendment to the Income Tax Act, released by the Ministry of Finance for external comments. Tax Grotto is a business intelligence publication for the global tax market. ” Holding 26. International Tax and German Head of Country Practice ASEAN, Australia & New Zealand KPMG Deutschland Oktober 2016 – Heute 3 Jahre 1 Monat. Connecting content to …KPMG is a corporate network with a headcount of more than 189,000 across 152 countries. 2019 · KPMG Salaries trends. Munich Area, Germany. 4 Reduced tax rates applicable to local authority 5 2. de . icalculator. KPMG in Germany provides audit, tax and advisory services to help organizations negotiate risks and perform in the dynamic and challenging environments in which they do business. The most important revenue sources include the income tax, Social Security, corporate tax and the value added tax, which are all applied on the national level. Package price for the subsequent transfer of ongoing VAT compliance activities to KPMG …KPMG LLP (the U. There is no separate branch profits tax in Germany. ITR Insight. On 30 January 2013, the German Government circulated a government draft version of the new Investment Tax Act. 03. Seconded German Tax Partner KPMG …Expertise, a proactive approach, excellent quality, and high speed of response. Please use the search engine to the left to begin your search. 5% of the consideration on all conveyances of German property. mazowieckie, Polska 234 kontakty. Finden Sie KPMG Deutschland KPMG Tax-Jobs auf Glassdoor. These summaries cover relevant income tax and social security rates, together with the key aspects of the tax legislation relating to expatriate employees working in these countries or jurisdictions. To improve the economic situation and infrastructure in the five 'new' eastern states of Germany, the German government is levying a 5. Generally, taxes are administered and enforced by the competent local tax office. 9% of the country's GDP in 2017. KPMG’s corporate tax table provides a view of corporate tax rates around the world. On behalf of KPMG’s Funds Line of Business, we are delighted to present to you the Luxembourg Investment Funds – Withholding Tax Study 2015 update, which is the eighth edition of this study. 07. However, most double tax treaties (DTTs) exempt income attributable to a foreign permanent establishment (PE). With nearly 200 tax professionals—many drawing on prior job experience with the U. 2017 · A new report by the OECD reveals that Germany is second only to Belgium when it comes to high tax rates in developed countries worldwide. kpmg. Doing. The research includes a survey of 97 countries as well as an in-depth analysis of the stage of interest taxes, dividend taxes, capitalCustomers applying for an income tax refund from Germany get an average refund amount of €1020. KPMG LLP (the U. Germany typically applies the exemption system. KPMG Luxembourg has developed outstanding technical know-how in EU tax matters and is now filing claims on behalf of Luxembourg investment funds in many countries, such as France, Germany…The latest Tweets from KPMG (@KPMG). 2% to nearly €6. GTAI - Corporate Income Tax for CorporationsPrzetłumacz tę stronęhttps://www. Within this system, in fact, investment funds are tax exempt in Germany because the taxation of the income is shifted to the investor. DeutschlandStan konta: zweryfikowaneObserwujący: 11 tys. Top Taxation in Germany. 2016 International BusinessIt is clear too that we need a sustained, inclusive and coherent discussion about the key issues that are affecting and shaping globalization and taxation. 2019 · Germany taxes its corporate residents on their worldwide income. Real estate transfer tax. Digitalization in Accounting 2019. SPA of 16 December 2010, are all tax residents of Germany. Our gross net wage calculator helps to calculate the net wage based on the Wage Tax System of Germany. 08. Please use the search engine above to begin your search. You're considered a resident taxpayer if you live in Germany for more than 6 consecutive months during the tax year. if the tax return is prepared by a tax advisor (until 31 December). Based on 3 salaries posted anonymously by KPMG KPMG Tax employees in Germany. The effective tax rates range from 7% to 18. Members of the church pay 8%-9% church tax. https://t. Siemens is a large multinational company located in Germany. Its services include the divisions of Audit, Tax…The English language German Tax & Legal News delivers News for Inbound Investors into Germany. The German tax system is similar to the structures in other western countries. Get a forecast of your Luxembourg income tax before you file your return, and see how investing for the long term can help you save in …Investment . German Annual Salary Calculator | 2019/20 …Przetłumacz tę stronęhttps://www. 2019 · Property tax. 05. Surcharges on income tax. The taxable income of a company is determined according to its profit, minus the deductions available in the country. limited liability partnership and the U. Salaries posted anonymously by KPMG employees in Frankfurt. 2. Through these projects,14 Doing business and investing in Germany Doing business and investing in Germany 15 1 ermany: a profileG 1. Since Siemens is a large multinational organization they obviously have a large amount of tax compliance work that needs to be done which is typical of a large organization. You pay income tax on all your income for one calendar year – in your case, this will probably correspond primarily to your income from your work as an employee. 2001 · Any claims nevertheless raised against KPMG Germany on the basis of this article are subject to German substantive law and, to the extent permissible thereunder, to the exclusive jurisdiction of the courts in Frankfurt am Main, Germany. Notes. It is divided into 16 provinces, and its capital is Berlin. Germany has signed more than ninety-five double taxation treaties and this extensive treaty network includes the Germany – UK double taxation treaty, allowing for a single point of taxation for individuals and companies deriving income from both jurisdictions. 5% levied on the corporate income tax and a municipal surcharge of between 14% and 17% depending on municipalities. KPMG Luxembourg Tax Calculator. The transfer is effected in Germany, and the payments have also been made in Germany, the gains arising from the alienation of shares by the to tax only in Germany. The new law stipulates the German Federal Tax Office is in charge with the refund procedure of the dividend tax. Germany, Poland, etc. Introduction 1. The tax system in Germany has been modified ample number of times due to political and corporate moves and as a result the system has become complex. S. source: Bundeszentralamt für Steuern In Germany, the Corporate Income tax rate is a tax collected from companies. pdf · Plik PDFeral laws (e. 18 percent from 1995 until 2019, reaching an all time high of 56. 20. A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on …German income tax comprises 5 income tax bands, with the first two being based on a totally Progressive tax rate and the rest being flat rate. 11. 4 billion. German Biegłość na poziomie zaawansowanym. KPMG. 80 percent in 1995 and a record low of 29. If you do not find a job listing within the country you are interested in, please use the ‘careers in your location’ dropdown on the global job search page for local career information. Personal income tax 8 3. 6 Tax on dividend/remittance of profit 6 2. Corporate Tax Rate in Germany averaged 38. CONTINUE This site uses cookies. TABLE OF CONTENTS 4 The U. Dividends that have been generated and taxed abroad may be exempt from taxation in Germany or taxes paid in a foreign country can be offset against taxation in Germany. 06. Dołącz, aby nawiązać kontakt. In cases where Germany has signed a double tax treaty with another jurisdiction, dividends, interest, and royalties can be taxed at a preferential, reduced rate. 2014 · KPMG International provides no client services. German Tax Monthly July 2017 2017 Latest in Tax for investors in Germany. This also applies to foreigners living and working in Germany. Trade tax is applied only to business income. Know your status, both here and in your homeland. co/CXwA5MKtLD. you need Tax Transformation & Technology (TTT) Tax Transformation & Technology teams work directly with clients to implement technology, processes and controls that help transform business models and drive value within tax departments. in Germany. 9 Filing of tax return 7 3. These are just a few of the characteristics that have made KPMG Meijburg & Co one of the most prominent tax …The top 25 auditing, tax and financial advisory firms in Germany have last year seen their revenue grow by 5. There is also a solidarity surcharge of 5. Be smart about your taxes. Driving conversations on emerging business issues and opportunities. com delivers news headlines and features on international tax, law, politics, economics, trade and more. Trading profits and capital gains of a German branch of a foreign company are calculated and taxed on the same basis as those of a German resident company. 5% solidarity surcharge tax. Stuttgart, Germany. Real estate transfer tax is levied at 3. The German income tax in a nutshell (bear with me) The German income tax is known as “Einkommensteuer“. www. 55%. How much money will be left after paying taxes and social contributions which are obligatory for an employee working in Germany. gtai. 10. Even if a view was taken that some …The German Federal Ministry of Finance submitted a draft bill for the reform of the German investment fund taxation (German Investment Tax Reform Act – InvStRefG) in December 2015. If you are employed by a company, you do not even have to trouble yourself with the question of 07. There are no additional taxes on luxury goods in Germany. For most goods, it is the time of delivery or passage of title. The industry and the relevant associations had the possibility to provide the German Federal Ministry of Finance with their comments until 15 January 2016. Church tax is based on your income tax bill – it amounts to 8 % of your income tax in Bavaria and Baden-Württemberg, and 9 % in other parts of Germany. 25. If you’re married, your income is taken LUXEMBOURG INVESTMENT FUNDS Withholding Tax Study 2014 Update August 2014 kpmg. uk. There is also a solidarity surcharge, equivalent to 5. The country borders on Denmark, Poland,122 KPMG KPMG Tax-Jobs in Deutschland, inklusive Gehälter, Bewertungen und andere Job-Informationen, anonym von KPMG KPMG Tax-Mitarbeitern in Deutschland gepostet. com/media/131782/doing business in germany. 7 Applicability of tax rates 7 2. 1 Geography Germany covers an area of about 357,000 square km (138,000 square miles) in the central part of Northern Europe. member firm of KPMG International) offers a comprehensive compensation and benefits package. Profits are taxed at the personal tax rate, with a tax-free personal allowance for a single person at €9,169 in 2019. This tax bracket determines the amount of income tax you need to pay. Income tax starts with 14,77% and gradually goes up to 44,31% (top tax …This principle guarantees consistent tax reporting for funds, investors, and also for the tax authorities in Germany. Insights. g. Changes to Income Tax Act in 2019. Search job openings, see if they fit - company salaries, reviews, and more posted by KPMG employees. A guide and. With its tax law, Germany aims to prevent both the double taxation and the double non-taxation of …Calculate your Gross Net Wage - German Wage Tax Calculator. KPMG is also one of the leading auditing and consulting companies in Germany, with around 10,200 employees based at over 20 locations. Go explore. Find jobs Company KPMG is currently seeking a Senior Associate to join our Business Tax Services practice. All business enterprises operating in Germany are subject to this tax. 37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only. d Investing in Germany A guide and. This must include all stakeholders, in an open, honest and robust debate. Average salary for KPMG KPMG Tax in Germany: €53,416. Tax-News. 5 to 6. Main topics of this year's Tax Seminar are: - The entry into force of the double tax treaty between Germany and the Netherlands; - Further developments within the OECD and EU regarding BEPS; - Topics that are of in. Refund procedure of the dividend tax in Germany. 00 percent in 2020, according to our econometric models. Extensions are possible, i. KPMG Salaries in Frankfurt, Germany Area. 2019 · * Geometrically progressive rates start at 14% and rise to 42%. pwc. DOING BUSINESS IN GERMANY Overview on Taxation March 2015 1. To what extent finance departments have become digitalized . 1. There is a local tax on real estate property. KPMG member firms have produced a series of summaries titled Taxation of International Executives. The official language of Germany is German, and the currency is the euro (EUR). Tax Court—the WNT team offers a distinctive breadth and depth of tax knowledge. Corporate recipients of dividend and interest income (interest on convertible and profit-sharing bonds) can apply for refund of the tax withheld over the corporation tax rate of 15% plus solidarity surcharge, regardless of any further relief available under a treaty. For employees who have their wages as their only income, it’s fairly straightforward. htmlThe German Annual Income Tax Calculator is designed to provide you with a salary, payroll and wage illustration with calculations to show how much income tax you will pay in 2019/20 and your net pay (the amount of money you take home after deductions). This includes domestic German tax legislation such as the Income Tax Act and the Fiscal Code, as well as double taxation agreements that Germany has concluded with other countries. Partner salaries ($224k) Senior Manager jobs. member firm of the KPMG network of independent member firms affiliated with KPMG International Taxation of the digitalized economy – direct taxes Country Status Latest development Washington National Tax (WNT) is the technical core of KPMG’s Tax practice. Non-residents with PE or property income are taxed by assessment on German-source income; those earning royalties and dividends are taxed by withholding at source. These local tax offices administer in particular the income tax to be paid by individuals, Corporate Income Tax (CIT) to be paid by corporations as wellDetailed description of corporate withholding taxes in Germany. 2019 · Taxes for businesses in Germany Income tax Everyone working or running their own business pays income tax, quarterly in advance, with a tax assessment at the end of the calendar year. Updated – March 2019. Can your tax management system meet the more stringent requirements? Even minor errors can result in criminal or regulatory offences. 5 % of your income tax. The German tax year is the calendar year. We also prepare German income tax declarations, review tax assessment notices, handle routine correspondence with financial authorities and bring domestic and international tax law in accordance. View all Tax (9) 2017 Global CEO Outlook by kpmg 2 years ago Global Family Business Tax Mo by kpmg 3 years ago Uncertainty over income tax t by kpmg 4 years ago European Family Business Tax by kpmg 5 years ago Tax morality and tax transpar by kpmg 6 years agoTax Manager at KPMG, ICT Warszawa, woj. KPMG Germany is in charge of the tax compliance work for Siemens. Apply to Tax Manager, Senior Tax Associate, Senior Corporate Accountant and more! Skip to Job Postings, Search Close. htmlCorporate companies, such as the limited liability company (GmbH) or the stock corporation (AG), based in Germany or with an executive board in Germany are liable to corporate income tax on globally generated income. 120 KPMG KPMG Tax jobs in Germany. de. lu. KPMG is an affirmative action-equal opportunity employer. VAT registration in Germany. 1 Introduction 8Tax revenue in Poland is 33. Business. German Tax Declaration for employees on international assignment. Various deductions are allowed that may reduce the amount of tax you German states have decided that withholding tax should not be imposed on payments for digital advertising services. Income earned is generally subject to a progressive income tax, which applies to allIn Germany, the most important body of regulations for fund taxation, the German Investment Tax Act (InvStG), was extensively revised with effect from 1 January 2018 by the German Investment Tax Reform Act (InvStRefG). Germany Taxation and Investment 201 7 (Updated May 2017) 3 * In a referendum on 23 June 2016, the UK electorate voted to leave the EU, but the UK will remain an EU member state until a secession agreement is concluded with the EU. In Germany, the tax year is the same as the calendar year - 1st of January through to 31st of December. 00 percent by the end of this quarter, according to Trading Economics global macro models and analysts expectations. Employees will pay the tax called “Lohnsteuer” directly at the source, from your pay slip. 509 salaries (for 140 job titles) Updated Nov 7, 2019 Tax Associate jobs. Alternative minimum tax No Foreign tax credit Foreign tax paid may be credited against German tax that relates to the foreign income or may be deducted as a business expense. The formal process to Taxation and Investment in Germany 2017 Investment . Firstly, let’s go through the steps of drawing up income tax in Germany. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. SALES TAx/VALUE ADDED TAx (VAT) This is a tax on the supply of goods and services, other than exempt supplies and20. A tax assessment only takes place in special cases. The proposed changes could in particular affect German investors in foreign hedge funds and private equity funds qualifying as non-UCITS funds, much less investors in UCITS funds. corporate income tax. Except for the only21. As a resident taxpayer, you have to pay tax on any income you make anywhere in the world to German What is the Capital Gains Tax Rate in Germany? There is no separate tax on capital gains. The basic 2018 corporate federal rate of tax in Germany is 15%. By continuing …The latest Tweets from KPMG in Deutschland (@KPMG_DE). 2019 · Germany has the largest economy and is the second most populous nation (after Russia) in Europe. The following information is not intended to be "written advice concerning one or more Federal tax matters" subject to the requirements of section 10. com11. A person can be a resident or a non-resident for German tax purposes. Revenue Statistics 2018 - Germany Tax-to-GDP ratio compared to the OECD, 2017 In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Germany : Draft Investment Tax Act. The Big Four hold a staggering 79% of the top 25 players, jointly employing 32,260 of the in total 44,000 workforce, reveals an analysis by Consultancy. 27. Use our interactive Tax rates tool to compare tax rates by country, jurisdiction or region. 2016 International BusinessDetermination of Income Tax depreciation on buildings Straight line depreciation in accordance with German Income Tax Law. finance, regulation and tax. -dealing with tax audits-everyday use of professional VAT reporting softwares - like iVAT and DATEV, Excel and several tax-related websites-registering and deregistering clients, filing various requests-daily use of languages: English and German-German, Austrian and Swiss VAT compliance for established a non-established companies97 Japanese Tax Practice jobs available on Indeed. Follow. They develop, implement and support the technology that helps KPMG tax professionals effectively serve our clients. Unternehmen entdecken. Participation exemption See under “Taxation of dividends” and “Capital gains. Company tax in the EU – Germany. Resident income tax. Income tax is a tax collected by the German …Income tax. Tax on income from Capital Assets from 2009Note: The rates are before solidarity tax,all individuals,and business tax-for business income. Editor’s Note: New material is indicated in bold italics and is current as of October 25, 2019. The Global Responsible Tax Project seeks to create the space across the world to have such a debate. January 2014 . 5 Capital gains tax 6 2. Taxable income is derived after subtracting personal and child allowances from earned income. Note: Tax rates are checked regularly by KPMG member firms; however, please confirm tax rates with the country's tax authority before using them to make business A person’s liability to German individual income tax is determined by residence status. On behalf of KPMG’s Funds Line of Business, we are delighted to present to you the Luxembourg Investment Funds – Withholding Tax Study 2014 update, which is the seventh edition of this study. 3 Reduced rates of Corporate Tax applicable to certain industrial companies 5 2. Doing business in Germany - PKF | Assurance, Audit, Tax https://pkf. In the long-term, the Germany Personal Income Tax Rate is projected to trend around 45. 31. Personal Income Tax Rate in Germany is expected to be 45. Grupy. C. By deduction at source the German income tax is deemed to be paid at all. Expatriates living in Germany can be subject to German taxes, especially if they have German source income. No member firm is authorised to enter into an obligation for KPMG International or another member firm in relation to third parties or enter into contractual obligations binding on it, just as KPMG International is not authorised to enter into an obligation for other member firms or to contractually bind them. KPMG US. de//Company-taxation/corporate-income-tax-for-corporations. A German tax return, in general, has to be filed at your tax office on 31 May of the following year at the latest. Department of Treasury, the Internal Revenue Service, Congress, and the U. It was established in 2005 and is now the world’s largest site for articles about movers and shakers in the tax, transfer pricing and private client markets. guidelines on German Income Tax Act) in order to achieve a consistent application of the law. The Organization for …KPMG LLP Washington, D

 
 
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