Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Internationalisierung Und Digitalisierung Der Buchfuhrung Im Deutschen Steuerrecht.: Eine Untersuchung Im Fokus Des 146 Abs. 2, Abs. 2a, Abs. 2b Ao Un

Internationalisierung Und Digitalisierung Der Buchfuhrung Im Deutschen Steuerrecht.: Eine Untersuchung Im Fokus Des 146 Abs. 2, Abs. 2a, Abs. 2b Ao Un

Duncker &. Humblot

Hardcover

Series: Schriften Zum Steuerrecht, Book 182

General Law

Currently unavailable to order

ISBN10: 3428186877
ISBN13: 9783428186877
Publisher: Duncker & Humblot
Published: Jun 21 2023
Pages: 653
Weight: 2.33
Language: German
Internationalization and Digitalization of Accounting in German Tax Law. An Investigation in the Light of Section 146 Subsection (2), (2a), (2b) AO (Fiscal Code) with Consideration Given to Recent Phenomena such as Cloud Computing and Artificial Intelligence as well as Compliance Measures for Internationalization Strategies German tax law stipulates as a general rule that if a person or company is liable to pay taxes in Germany, their/its tax-relevant records must also be kept within the country. The thesis shows under which conditions it may still be permitted to relocate accounting processes abroad. It also examines which technologies, such as artificial intelligence or cloud computing, may be used for accounting under German tax law. For this purpose, the author develops comprehensive strategy concepts.

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