OPIC and Other Investment Insurance Program OPIC programs were available for the new states of eastern Germany for several years during the early 1990s following reunification, but were later suspended because of progress in the economic and political transition. EU Forecast euf:b.a18b:8/nws-01Read More →
Tertiary agricultural education Tertiary agricultural education is also offered by universities (Universitäten) and universities of applied sciences (Fachhochschulen). Within the field of agriculture, forestry and nutrition sciences2 275 study courses are offered at 20 universities and at 32 universities of applied science in Germany. Agricultural studies in particular are offeredRead More →
The Union Customs Code (UCC) was adopted Outlook On October 9 2013, the Union Customs Code (UCC) was adopted, which establishes new EU customs rules. Implement- ing rules (UCC-DA “delegated acts” and UCC-IA “implementing acts”) were published in the Offcial Journal of the EU (ABI L 343) on December 29Read More →
A GmbH’s shareholders may resolve on all resolutions A GmbH’s shareholders may resolve on all resolutions laid before them, and may propose other resolutions of their own. There is no need to observe any formal notice periods, provided the other shareholders agree. Indeed, there is no need to hold aRead More →
FSC should consider further specifying its role on financial stability issues Recommendation 1: The FSC should consider further specifying its role on financial stability issues – such as in the development and implementation of prudential regulations and involvement in crisis management and resolution – to ensure clarity vis-à-vis its memberRead More →
Bilateral Taxation Treaties Taxation of U.S. Firms within Germany is governed by the “Convention for the Avoidance of Double Taxation with Respect to Taxes on Income.” It has been in effect since 1989 and was extended in 1991, to the territory of the former German Democratic Republic. With respect toRead More →
Public education system Within the federal organization of the German government, education is the responsibility of the individual states. Agricultural education and training is split between a multitude of organisations. The dual vocational training system in Germany combines farm-based training with regular attendance of vocational schools (Berufsschulen). Fourteen different agriculture-relatedRead More →
Import value added tax Import value added tax The import of goods into Germany from non-EU countries is subject to German import value added tax (Einfuhrumsatz- steuer), which is part of the German value added tax system. The standard tax rate of 19% is subject to reduction for privi- legedRead More →
Shareholders’ meetings Shareholders’ meetings are generally called by the directors, although there are provisions for them to be called by other bodies or persons in an emergency. The shareholders of an AG may vote on the resolutions tabled at shareholders’ meetings and may, under certain circumstances and under due periodsRead More →
FSA sets out the overall role and objectives of the FSC Scope of coverage: The FSA sets out the overall role and objectives of the FSC. As the framework of the FSC is further defined, however, it will be important for certain boundary and scope issues to be clarified. InRead More →
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