Umsetzung Eines Tax Compliance Management Systems Aufgrund Der Nderung Des Aeao Zu 153 Ao Vom 23 05 2016
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Umsetzung Eines Tax Compliance Management Systems Aufgrund Der Nderung Des Aeao Zu 153 Ao Vom 23 05 2016
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Author : Susanne Mahler
language : de
Publisher: GRIN Verlag
Release Date : 2018-08-27
Umsetzung Eines Tax Compliance Management Systems Aufgrund Der Nderung Des Aeao Zu 153 Ao Vom 23 05 2016 written by Susanne Mahler and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-27 with Business & Economics categories.
Masterarbeit aus dem Jahr 2018 im Fachbereich BWL - Investition und Finanzierung, Note: 1,3, Hochschule für Technik und Wirtschaft Berlin, Sprache: Deutsch, Abstract: Die in Aussicht gestellte Strafmilderung durch die Implementierung eines innerbetrieblichen Kontrollsystems für Steuern in die Unternehmensprozesse schafft einen Anreiz für die gesetzlichen Vertreter der Unternehmen, sich dem anzunehmen und es umzusetzen. Allerdings hat das BMF keine Hinweise über die Ausgestaltung eines solchen IKS gegeben, sodass sich die Frage stellt, was der Gesetzgeber als regelkonformes System ansieht. Vor diesem Hintergrund hat das Institut der Deutschen Wirtschaftsprüfer e.V. (IDW) eine Arbeitsgruppe „Tax Compliance“ gegründet und einen Praxishinweis erarbeitet, der als Hilfestellung zur Entwicklung dienen soll. Neben dem deutschen Standardwerk wurde auch eine international gültige Norm veröffentlicht, die ISO 19600. Da ein solches IKS individuell auf die Unternehmensstruktur und -größe angepasst werden muss, werden in diesem Rahmen lediglich deutsche Großunternehmen gem. § 267 Abs. 3 HGB in der Rechtsform der Kapitalgesellschaft betrachtet. In diesem Sinne wird eine Bearbeitung an die vom IDW veröffentlichten Prüfungsstandards erfolgen, da sie für deutsche Unternehmen entwickelt wurden. In dieser Arbeit werden die Bestandteile eines innerbetrieblichen Kontrollsystems für Steuern, mittels des Prüfungsstandards des IDW, hergeleitet. Auf dieser Grundlage erfolgt dann eine Umsetzung anhand eines Beispiels. In diesem fiktiv gewählten System wird versucht, ein geeignetes Kontrollsystem, mit den aufgezeigten Kernelementen, darzustellen.
Umsetzung Eines Tax Compliance Management Systems Aufgrund Der Nderung Des Aeao Zu Paragraph 153 Ao Vom 25 03 2016
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Author : Susanne Mahler
language : de
Publisher:
Release Date : 2018
Umsetzung Eines Tax Compliance Management Systems Aufgrund Der Nderung Des Aeao Zu Paragraph 153 Ao Vom 25 03 2016 written by Susanne Mahler and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Was Kann Ein Tax Compliance Management System Leisten
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Author : Rolf Schwedhelm
language : de
Publisher:
Release Date : 2016
Was Kann Ein Tax Compliance Management System Leisten written by Rolf Schwedhelm and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Handbook Of Management Accounting Research
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Author : Christopher S. Chapman
language : en
Publisher: Elsevier
Release Date : 2006-12-08
Handbook Of Management Accounting Research written by Christopher S. Chapman and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-12-08 with Business & Economics categories.
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope
Comparative Tax Law
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Author : Victor Thuronyi
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-20
Comparative Tax Law written by Victor Thuronyi 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 2016-04-20 with Law categories.
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Comparative Corporate Governance Of Non Profit Organizations
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Author : Klaus J. Hopt
language : en
Publisher: Cambridge University Press
Release Date : 2010-04-22
Comparative Corporate Governance Of Non Profit Organizations written by Klaus J. Hopt and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-22 with Law categories.
The economic importance of the non-profit sector is growing rapidly in the USA and Europe. However, the law has not kept abreast with its development. The European Court of Justice has extended certain freedoms of the EC Treaty to non-profit organisations, and more case law is expected to follow in the near future, but the observations, theories, solutions and legal and non-legal rules in this field are manifold. The chances of harmonising the law on a European level are slim. Despite these differences, a common core of international corporate governance problems and regulatory solutions can be seen. This volume of essays brings together a variety of international experts from both corporate governance and governance of non-profit organisations to compare the two areas and explore the lessons that can be learned regarding comparative corporate governance for non-profit organisations.
The European Foundation
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Author : Klaus J. Hopt
language : en
Publisher: Cambridge University Press
Release Date : 2006-05-11
The European Foundation written by Klaus J. Hopt and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-05-11 with Law categories.
The European Commission is already preparing the future framework of not-for-profit organizations which will be available to Europeans. The aim of the European Foundation Project is to develop the legislative draft for the legal form of a European Foundation. A team of experts in comparative law from across Europe, commissioned by the Bertelsmann Foundation, the Compagnia di San Paolo, and the ZEIT-Stiftung Ebelin and Gerd Bucerius, has undertaken feasibility research, and developed a proposal. The resulting draft legislation is clearly presented here in a way which makes it easy for the reader to locate information on specific legal issues. The draft is supported by comprehensive explanatory chapters, as well as comparative chapters on each issue which cover European countries, the USA and China. This book lays the groundwork for policy and advocacy initiatives in the European foundation and the not-for-profit sector.
Tax Evasion Determinants In Somalia
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Author : Zakarie Ahmednour Ali
language : en
Publisher: GRIN Verlag
Release Date : 2018-03-20
Tax Evasion Determinants In Somalia written by Zakarie Ahmednour Ali and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-20 with Political Science categories.
Academic Paper from the year 2018 in the subject Politics - International Politics - Region: Africa, grade: 3, SIMAD University, language: English, abstract: Tax evasion is one of the biggest challenges the current government in Somalia is facing in terms of increasing its revenue, it also hinders the ability of the government to provide basic services to its citizens. This study evaluates the determinants of tax evasion in Banadir Region of Somalia. A questionnaire was used to collect information on how drivers in the region pay their taxes, 240 randomly selected drivers have successfully responded to this study. The outcome of the study demonstrates that tax system has a significant negative relationship with tax evasion. On the other hand, tax rate, corruption, income level, and also education level have a positive significant relationship with tax evasion. This study suggests that essential measures ought to be taken by the tax authorities to enhance income collection and decrease tax evasion. It is additionally recommended that crusade against corruption, public enlightenment on tax issues and correction of tax procedures should be embraced.
Treaty On European Union Treaty On The Functioning Of The European Union
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Author : Rudolf Geiger
language : en
Publisher: Hart Publishing
Release Date : 2012
Treaty On European Union Treaty On The Functioning Of The European Union written by Rudolf Geiger and has been published by Hart Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Charter of Fundamental Rights of the European Union categories.
Somalia A Model For Collapsed State
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Author : Madeleine Pfeiffer
language : en
Publisher: GRIN Verlag
Release Date : 2007-01-13
Somalia A Model For Collapsed State written by Madeleine Pfeiffer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-13 with Political Science categories.
Seminar paper from the year 2006 in the subject Politics - International Politics - Topic: Peace and Conflict Studies, Security, grade: 2,3, University of Potsdam (Wirtschafts- und Sozialwissenschaftliche Fakultät ), course: State Failure, Crisis, and Conflict Management, 11 entries in the bibliography, language: English, abstract: Nation-states are more numerous than they were half a century ago. In 1919 there were fifty-nine nation-states. In 1950 that number climbed up to sixty-nine. A decade later, after much of Africa gained independence, the number of nation-states reached ninety. The constant increase of independences in Africa, Asia and the Oceanic territories in addition to the implosion of the Soviet Union, have brought the total number of nation states in 2002 up to 192. Given these explosive numbers, the indigenous fragility of many of the new states and the inherent navigational dangers of the post Cold War economic and political surroundings, the possibility of failure among some of these new nation-states remains ever present.1Because they can no longer provide positive political goods to their citizens, nationstates fail. The government respectively the nation-state itself becomes illegitimate. At the moment only a few of the worlds nationstates are categorized as failed or collapsed. In spite of that, several dozen are weak and walking at the edge of failure. The aftermath of 9/11 led to the assumption that failed states harbour nonstate actors like warlords and terrorists which makes it necessary to understand the drivers and dynamics of nation state failure for the war on terrorism. This paper is an attempt to analyze which factors have led to the crisis of state collapse in Somalia and why does state collapse continue to be the order of the day? The first part of the paper is supposed to give an overview of Rotberg’s classification of state failure and state collapse. It will provide some general definitions and presents the indicators of the above mentioned terms The second part examines the Somali situation of collapsed state mostly in a chronological order. In a conclusion at the end, the question of prolonged state collapse in Somalia will be summarized.
