Internationalisierung und Digitalisierung der Buchführung im deutschen Steuerrecht

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...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Rüscher, Daniel
Format:	Online
Sprache:	Deutsch
Veröffentlicht:	Duncker & Humblot 2025
Schlagworte:	Buchführung Buchführungsprozesse Digitalisierung Finanzverwaltung Internationalisierung accounting accounting processes digitalization financial administration internationalization thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNC Company, commercial and competition law: general::LNCC Regulatory compliance thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNF Criminal law: procedure and offences::LNFU Criminal law: fiscal offences thema EDItEUR::U Computing and Information Technology::UB Information technology: general topics::UBL Digital and information technologies: Legal aspects thema EDItEUR::1 Place qualifiers::1D Europe::1DF Central Europe::1DFG Germany
Online-Zugang:	https://directory.doabooks.org/handle/20.500.12854/162656
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