Tax Accounting In Germany

Author : Benedikt Zinn
Publisher : BoD – Books on Demand
Page : 206 pages
File Size : 54,7 Mb
Release : 2012
Category : Business & Economics
ISBN : 9783844102086

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Tax Accounting in Germany by Benedikt Zinn Pdf

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.

Author : SACHVERSTÄNDIGENRAT,MPI für Geistiges Eigentum,,Zentrum für Europäische
Publisher : Springer Science & Business Media
Page : 147 pages
File Size : 44,6 Mb
Release : 2008-04-17
Category : Business & Economics
ISBN : 9783790820522

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Dual Income Tax by SACHVERSTÄNDIGENRAT,MPI für Geistiges Eigentum,,Zentrum für Europäische Pdf

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.

Author : Detlev J. Piltz
Publisher : Unknown
Page : 686 pages
File Size : 53,6 Mb
Release : 2014-12-11
Category : Electronic
ISBN : 3504260076

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Cross-Border Investments with Germany - Tax, Legal and by Detlev J. Piltz Pdf

Author : Ruediger Urbahns
Publisher : GRIN Verlag
Page : 45 pages
File Size : 52,9 Mb
Release : 2008-03-12
Category : Business & Economics
ISBN : 9783638026192

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Germany’s tax treatment of cross border royalty payments to non-residents by Ruediger Urbahns Pdf

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.

Author : Wolf-Dieter Schellin
Publisher : BoD – Books on Demand
Page : 170 pages
File Size : 46,9 Mb
Release : 2020-08-17
Category : Business & Economics
ISBN : 9783751980043

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An Introduction to the German Accountancy System by Wolf-Dieter Schellin Pdf

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.

Author : Robert Amann
Publisher : Springer
Page : 1440 pages
File Size : 42,6 Mb
Release : 2001-08-06
Category : Business & Economics
ISBN : STANFORD:36105060999096

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German Tax Guide by Robert Amann Pdf

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.

Author : Uwe Woywode
Publisher : Unknown
Page : 693 pages
File Size : 50,9 Mb
Release : 2000
Category : Accounting
ISBN : 3934284000

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Accounting and tax dictionary by Uwe Woywode Pdf

Author : OECD
Publisher : OECD Publishing
Page : 140 pages
File Size : 40,9 Mb
Release : 2017-08-21
Category : Electronic
ISBN : 9789264280205

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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 by OECD Pdf

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany.

Author : Stefan Bode
Publisher : GRIN Verlag
Page : 45 pages
File Size : 45,5 Mb
Release : 2008-02
Category : Electronic
ISBN : 9783638903240

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Differences in the Tax Structure Between the UK, Germany and Switzerland by Stefan Bode Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 96 pages
File Size : 40,9 Mb
Release : 2011-04-14
Category : Electronic
ISBN : 9789264110489

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Germany 2011 Combined: Phase 1 + Phase 2 by OECD Pdf

This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.

Author : Anonim
Publisher : Unknown
Page : 144 pages
File Size : 53,7 Mb
Release : 1991
Category : Accounting
ISBN : IND:30000007965795

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Accounting and Auditing in Germany by Anonim Pdf

Author : Christiana Djanani,Gernot Brähler,Christian Lösel
Publisher : Unknown
Page : 280 pages
File Size : 51,6 Mb
Release : 2007
Category : Electronic
ISBN : 380052077X

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German Income Tax by Christiana Djanani,Gernot Brähler,Christian Lösel Pdf

Author : Robert Nothhelfer
Publisher : Walter de Gruyter GmbH & Co KG
Page : 403 pages
File Size : 44,9 Mb
Release : 2022-06-21
Category : Business & Economics
ISBN : 9783110744248

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Financial Accounting by Robert Nothhelfer Pdf

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

Author : Robert Amann
Publisher : Unknown
Page : 1389 pages
File Size : 53,8 Mb
Release : 2001
Category : Taxation
ISBN : 3472036699

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German Tax Guide by Robert Amann Pdf

The book deals with German taxation. In the introduction the financial system, the sources of German tax law and the major taxes are explained. The following chapters deal with the taxation of individuals, companies, corporations, and partnerships. Furthermore, the German rules for permanent establishment, transfer pricing, and thing capitalization are concerned. An extensive chapter is dedicated to tax aspects of international reorganization. Financial instruments, controlled foreign corporations and tax-advantaged structured inbound corporate acquisitions are discussed. The appendix contains an overview of the current state of German Double Taxation Conventions, the German treaty rates as well as the German and English version of the Foreign Tax Act and circulars issued by Federal Ministry of Finance.

Author : Florian Haase,Daniela Steierberg
Publisher : Unknown
Page : 288 pages
File Size : 55,5 Mb
Release : 2015-12
Category : Electronic
ISBN : 3406687385

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Tax Law in Germany by Florian Haase,Daniela Steierberg Pdf