Download or read book Tax Accounting in Germany written by Benedikt Zinn and published by BoD – Books on Demand. This book was released on 2012 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Private Company Limited by Shares written by Thilo Grabo and published by GRIN Verlag. This book was released on 2008 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Cross Border Investments with Germany Tax Legal and written by Detlev J. Piltz and published by . This book was released on 2014-12-11 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Germany s Tax Treatment of Cross Border Royalty Payments to Non residents written by Ruediger Urbahns and published by GRIN Verlag. This book was released on 2008 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Doing Business in Germany written by and published by . This book was released on 1996 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Introduction to the German Accountancy System written by Wolf-Dieter Schellin and published by BoD – Books on Demand. This book was released on 2020-08-17 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many professionals who learn about the German accounting system, it can seem daunting and confusing. This book will help you to understand the accounting records of German companies and be able to evaluate the information that you are presented. The author also gives insight into German tax laws, as well as provide explanations for the most forms of enterprise. You will also be given access to the main tax forms used as well as instructions for completing them. All current legislative changes (including those of 2020) have been taken into account in this second edition.
Download or read book German Income Tax written by Christiana Djanani and published by . This book was released on 2007 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dual Income Tax written by SACHVERSTÄNDIGENRAT and published by Springer Science & Business Media. This book was released on 2008-04-17 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Doing Business and Investing in Germany written by and published by . This book was released on 2001 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book German Tax Guide written by Robert Amann and published by Springer. This book was released on 2001-08-06 with total page 1440 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Accounting and tax dictionary written by Uwe Woywode and published by . This book was released on 2000 with total page 693 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Differences in the Tax Structure Between the UK Germany and Switzerland written by Stefan Bode and published by GRIN Verlag. This book was released on 2008-02 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 80 %, University of Glamorgan, 12 entries in the bibliography, language: English, abstract: This essay provides a short survey of the different tax structures prevailing in the UK, Germany and Switzerland. By doing so, the basic differences and the substantial similarities within and between these three covered countries are presented. This essay commences by outlining the tax history of Germany and Switzerland. Following, the third section is concerned with the different sources of tax revenue within each above-mentioned country. In the fourth section the focus is channelled to the trends within and between Germany and Switzerland. In this regard, the trends are identified, analysed and finally compared. After outlining the different trends the concentration shifts onto any similarities and differences between and within each country. This essay concludes by summing up the main findings of the different tax structures in the UK, Germany and Switzerland.
Download or read book Accounting and Auditing in Germany written by and published by . This book was released on 1991 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Development and Current Criticism of Asset Impairment in German Tax Accounting written by Patrick Velte and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since 1934. The conceptual weaknesses of the concept have set the future of the 80-year old fiscal measurement tradition up for discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to the German Income Tax Act 1934. Then, I analyse the main results of the current tax jurisdiction and draw a comparison to the German commercial law and the IFRS. I state that the creation of a common basis for measurement under commercial and tax law would be desirable, since the going concern value was understood as neither an exception, nor as being subject to the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is also recommended.
Download or read book Financial Accounting written by Robert Nothhelfer and published by Walter de Gruyter GmbH & Co KG. This book was released on 2022-06-21 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book 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 published by OECD Publishing. This book was released on 2017-08-21 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany.
Download or read book Developmenting a system for calculating corporation Taxes at the example of Germany Austria and Switzerland written by Patrick Winfried Köstner and published by GRIN Verlag. This book was released on 2011-01-08 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diploma Thesis from the year 2007 in the subject Business economics - General, grade: 3, Baden-Wuerttemberg Cooperative State University (DHBW), language: English, abstract: Objective target of this thesis is the development of an own systems (like EMTR or EATR) to measure the international burdens of company taxation with liquidity-oriented appraoch in comparison tothe well known tax measunring maodels. The developed system called "PATK" analyzes the minimumtaxation which would arise without application of detailed national accounting regulations.Any tax privileged by accounting regulations,investment free allowances or other country typical subsidy are not included in this model
