englischThe basic idea of this investigation is simple: deferred taxes are an extremely complex and challenging field. This study’s review of the state of research on this subject shows that accounting for deferred taxes has so far been dealt with in empirical quantitative studies and in normative [...]

englischTax accounting is significantly influenced by forward-looking estimates that must be in line with taxation principles and legal requirements, which limit judgement. Yet, the derivation process and the supporting evidence to be provided are often not clarified definitively, which results in [...]

englischCommunication between the tax authorities and taxpayers has traditionally been problematic. This manifests itself primarily in negative emotions, attitudes and motivations, a lack of tax knowledge and compliance difficulties on the part of the taxpayer. In the context of start-ups, such [...]

englischCurrent income tax law does not consider a partner's share in a partnership as an individual asset, but rather as co-ownership of the partnership's assets. The partnership is therefore seen as an aggregate of individual partners. This approach is no longer in line with recent developments in [...]

englischDue to constantly increasing tax burdens and numerous successive legal adjustments, the real estate transfer tax is becoming increasingly relevant. While demands for legal reform in this respect are becoming louder, the goal of this thesis is to find a consistent, coherent and comprehensible [...]

englischFamily companies combine two systems, which can give rise to certain challenges, particularly in relation to taxation. This book examines interviews with experts on the issue of profit distribution in family businesses, which highlight the very unique and particular issues of withdrawal [...]

englischIn recent years significant changes have been made with regard to the taxation of permanent establishments. The attribution of profits is based on the fiction that permanent establishments are distinct and separate entities. In this context capital has to be allocated to those permanent [...]

Ist ein Jahresüberschuss erstrebenswert, oder sollte die ökonomische Größe um eine soziale oder ökologische Dimension ergänzt werden, z.B. durch Treibhausgasemissionen oder gesundheitliche Folgen für Arbeitnehmer? Die GRI stellt mit ihren Guidelines, den G4, einen de-facto-Standard für die [...]

Das geltende Gemeinnützigkeitsrecht ist durch fehlende Reformierungen seitens des Steuergesetzgebers derzeit lediglich auf die Bedürfnisse kleinerer Körperschaften ausgerichtet. Obgleich die Reformbedürftigkeit gemeinhin wahrgenommen wird, fehlt es bislang an umfassenden Lösungsansätzen. Dies [...]

Die Implementierung der IFRS im Konzernabschluss erzwingt im Sinne einer Verbesserung der Qualität der bereit gestellten Informationen, Marktpreisapproximationen heranzuziehen und Ermessensentscheidungen zu treffen. Ob dies letztlich in positiven ökonomischen Konsequenzen mündet, ist angesichts der [...]