Juridik
Internationalisierung Und Digitalisierung Der Buchfuhrung Im Deutschen Steuerrecht: Eine Untersuchung Im Fokus Des 146 Abs. 2, Abs. 2a, Abs. 2b Ao Unt
Daniel Ruscher
Inbunden
1879:-
Uppskattad leveranstid 5-10 arbetsdagar
Fri frakt för medlemmar vid köp för minst 249:-
»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.
- Format: Inbunden
- ISBN: 9783428186877
- Språk: Tyska
- Antal sidor: 653
- Utgivningsdatum: 2023-06-01
- Förlag: Duncker & Humblot