Tax Accounting In Germany
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Tax Accounting In Germany
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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.
Cross Border Investments With Germany Tax Legal And
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Author : Detlev J. Piltz
language : en
Publisher:
Release Date : 2014-12-11
Cross Border Investments With Germany Tax Legal And written by Detlev J. Piltz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-11 with categories.
Private Company Limited By Shares
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Author : Thilo Grabo
language : en
Publisher: GRIN Verlag
Release Date : 2008
Private Company Limited By Shares written by Thilo Grabo and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Document from the year 2008 in the subject Business economics - Accounting and Taxes, 140 entries in the bibliography, language: English, abstract: The study consists apart from the introduction of five main chapters. In the following Chapter Two of the study, references are outlined for conducting international tax burden comparisons. In the process, not just relevant requirements but also the benefits and drawbacks of each method are described. Subsequently, selection follows of the analysis method to apply herein. This is complemented by an outline of the UK and German tax systems and of key determinants that shape the tax law in each case. Finally valid corporation tax regulations are characterised for the United Kingdom and Germany respectively. This mainly entails a description of individual tax liability and a breakdown of the broad structure of the tax assessment bases. In Chapter Three, comparative examination is conducted of tax assessment bases for selected balance sheet items in the United Kingdom and in Germany respectively. In the first part of the chapter in reference to the authoritative principle under which tax regulations refer to commercial accounting regulations, initially the commercial accounting framework concepts are analysed applicable in the countries. In order to avoid differentiation uncertainties in the second part of the chapter, the general recognition criteria and value measures are discussed for balance sheet items. In the last and most extended section, finally a qualitative examination is conducted of balance sheet items from tax point of view. The balance sheet items concerned have been split for examination purposes generally according to the country between the United Kingdom and Germany as well according to respective item classes of definition, recognition, measurement and disposal. In conclusion to each partial examination, key similarities and differences are summarised and assessed applying qualitative perspective.
Comparative Tax Jurisprudence
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Author : Takeshi Iizuka
language : en
Publisher: NYU Press
Release Date : 1993-05-01
Comparative Tax Jurisprudence written by Takeshi Iizuka and has been published by NYU Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-05-01 with Law categories.
This book is a comparative study of the tax systems of Germany and Japan. It is a considerably expanded version of Iizuka's previous monograph, Veritable Bookkeeping Records, which was important enough a contribution to comparative tax studies that it was serialized and published in twenty-six parts over three years ('79-'82) in the Japan Society of Accounting's journal, Accounting. The present volume includes a good deal of new, revised and updated material not included in the first monograph. Here Iizuka boldly puts forward counterarguments to the opinions of several hundred Japanese, European and North American scholars. One of his chief messages is that Japan needs to look to Germany, to the United States and to other EC nations for guidance in developing fairer accounting principles.
Germany S Tax Treatment Of Cross Border Royalty Payments To Non Residents
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Author : Ruediger Urbahns
language : en
Publisher: GRIN Verlag
Release Date : 2008
Germany S Tax Treatment Of Cross Border Royalty Payments To Non Residents written by Ruediger Urbahns and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Document from the year 2008 in the subject Business economics - Accounting and Taxes, grade: keine, 11 entries in the bibliography, language: English, abstract: This booklet is specifically addressed to foreign licensors and its tax advisors receiving licence income from German sources and which are faced or threatened with tax deduction in Germany. The intention of this book is to provide you with an adequate but hardly exhaustive understanding of the German tax consequences and also opportunities as a foreign licensor. After reading this book you should have a good understanding of you rights as taxpayer and should be able deal with the main tax issues as foreign licensor in Germany. Important Notice: The Tax Act of 2009 has changed large parts of the section 50a German Income Tax Act and thus the tax withholding procedure. In many cases a deduction of related expenses is now possible at least to a certain extent. Still not so, however, for royalty payments for which reason the domestic withholding tax rate has been reduced to 15% (plus solidarity surcharge), regardless if the foreign licensor is a corporation or other person.
Financial Accounting
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Author : Robert Nothhelfer
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2022-06-21
Financial Accounting written by Robert Nothhelfer and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-21 with Business & Economics categories.
Every German student of business administration needs to have a basic understanding of accounting according to German GAAP. Thanks to globalization, many courses in German accounting are nowadays conducted in English. In addition, many foreign subsidiaries of German companies have to prepare their part of consolidated financial statements according to German GAAP. So far students taking these accounting courses and professionals preparing these financial statements have had to rely on German literature only and did not have an English textbook to refer to that covers German GAAP accounting topics in detail. To fill this gap, the first edition of this book offered a compact introduction to financial statements according to German GAAP, and exercises on individual topics with solutions and case studies for in-depth and effective learning. The revised and extended second edition with updated references and text, adds a complete translation of the parts of the German Commercial Code that are directly relevant for accounting. Students and professionals can now go back to the original source when working out accounting problems. It provides ideal support for German-speaking students and is furthermore valuable for professionals looking for explanations when preparing the data for consolidated financial statements. Includes exercises and case studies for practice Ideal textbook for students of German universities attending English-speaking lectures in financial management Ideal introduction for professionals with succinct explanations and additional support in the form of a glossary and list of vocabulary terms
Dual Income Tax
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Author : SACHVERSTÄNDIGENRAT
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-04-17
Dual Income Tax written by SACHVERSTÄNDIGENRAT and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-17 with Business & Economics categories.
In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.
Doing Business In Germany
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Author :
language : en
Publisher:
Release Date : 1996
Doing Business In Germany written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business enterprises categories.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Germany 2017 Second Round Peer Review Report On The Exchange Of Information On Request
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-08-21
Global Forum On Transparency And Exchange Of Information For Tax Purposes Germany 2017 Second Round Peer Review Report On The Exchange Of Information On Request written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-21 with categories.
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany.
German Tax Guide
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Author : Robert Amann
language : en
Publisher: Springer
Release Date : 2001-08-06
German Tax Guide written by Robert Amann and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-08-06 with Business & Economics categories.
Here For The first time in English is a full-scale, authoritative analysis of German tax law for use in international business transactions and investment activities. An expert team of fifteen experienced tax lawyers from Germany And The United States provides detailed practical commentary on the ground rules of internationally relevant German tax law, including the following crucial areas: sources of German tax law; taxes applicable to international business; details of the major tax reform now under way; double taxation treaties; taxation of nonresident individuals; corporate tax; tax implications of reorganizations and acquisitions; and accounting and reporting procedures. Throughout the presentation, terminology appears in both English and German. An appendix contains the major German tax laws in parallel English and German text. This is the ideal practical resource for companies and individuals resident abroad who must deal with cross-border tax issues as they invest or do business under German law. Including as it does references, As they arise in context, To the major German tax reform of 1999-2002, German Tax Guide is unlikely to be superseded for many years.
