Betrieb Und Steuer
DOWNLOAD
Download Betrieb Und Steuer PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Betrieb Und Steuer book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Betrieb Und Steuer
DOWNLOAD
Author : Gerd Rose
language : de
Publisher:
Release Date :
Betrieb Und Steuer written by Gerd Rose and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Betrieb Und Steuer
DOWNLOAD
Author : Gerd Rose (Economiste d'entreprise, Allemagne)
language : de
Publisher:
Release Date : 1969
Betrieb Und Steuer written by Gerd Rose (Economiste d'entreprise, Allemagne) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with categories.
Betrieb Und Steuer
DOWNLOAD
Author : Gerd Rose
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-08
Betrieb Und Steuer written by Gerd Rose and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-08 with Business & Economics categories.
Meine Mitarbeiter am Seminar fiir Allgemeine Betriebswirtschaftslehre und Betriebswirt schaftliche Steuerlehre der UniversiHit zu KOln haben mich bei diesen Bestrebungen mit ihrem regen Interesse und mit mancherlei wertvoller Hilfe sehr unterstiitzt. Ganz besonde ren Dank schulde ich meinem Assistenten, Herrn Dipl.-Kfm. Horst Langel, fUr seine nie erlahmende Bereitschaft zu einer fundierten Sach-und Formkritik, von der dieses Buch wesentlich profitiert hat. GERDROSE Vorwort zur zw61ften Auflage Das Buch wurde fUr die zwOlfte Auflage iiberarbeitet und auf den Rechtszustand 1991 gebracht. Anderungen ergaben sich aus zahlreichen gesetzgeberischen AktivWiten, zuletzt das Solidaritiitszuschlagsgesetz (es wird in Teil 6 kurz dargestellt) und das Steueriinderungs gesetz 1991; das Steueriinderungsgesetz 1992 ist noch im Gestriipp des Gesetzgebungs verfahrens hiingengeblieben und konnte deshalb nicht eingearbeitet werden. Beriicksich tigt sind die zwischenzeitlich erfolgten Rechtsprechungsentwicklungen, neue wichtige Verwaltungsanweisungen sowie Ergebnisse der Diskussionen im Fachschrifttum. Ich habe mich auch weiter urn eine Verbesserung der sprachlichen Darstellung sowie der Aussagekraft der Beispiele bemiiht und die Literaturangaben auf den Stand yom Spiit herbst 1991 gebracht. Herzlich danke ich den Lesem, die mir durch konstruktive Vorschliige geholfen haben. Urn Verstiindnis bitte ich diejenigen unter ihnen, deren Wiinsche ich - wegen der damit sonst verbunden gewesenen Umfangsausweitungen - nicht erfiillen konnte.
Betrieb Und Steuer
DOWNLOAD
Author : Gerd Rose
language : de
Publisher:
Release Date : 1969
Betrieb Und Steuer written by Gerd Rose and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with categories.
Tax Accounting In Germany
DOWNLOAD
Author : Benedikt Zinn
language : en
Publisher: BoD – Books on Demand
Release Date : 2012
Tax Accounting In Germany written by Benedikt Zinn and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.
Betrieb Und Wirtschaft
DOWNLOAD
Author :
language : de
Publisher:
Release Date : 2000
Betrieb Und Wirtschaft written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Finance categories.
Betrieb Und Steuer
DOWNLOAD
Author : Gerd Rose
language : de
Publisher:
Release Date : 1977
Betrieb Und Steuer written by Gerd Rose and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with categories.
Betrieb Und Steuer
DOWNLOAD
Author : Gerd Rose
language : de
Publisher:
Release Date : 1990
Betrieb Und Steuer written by Gerd Rose and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with categories.
Permanent Establishment
DOWNLOAD
Author : Arvid Aage Skaar
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-06-19
Permanent Establishment written by Arvid Aage Skaar and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-19 with Law categories.
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.
Grundz Ge Des Internationalen Steuerrechts
DOWNLOAD
Author : Gerd Rose
language : de
Publisher:
Release Date : 1991
Grundz Ge Des Internationalen Steuerrechts written by Gerd Rose and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with categories.