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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...

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Salvato in:
Autore principale: Rüscher, Daniel
Natura: Online
Lingua:tedesco
Pubblicazione: Duncker & Humblot 2025
Soggetti:
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
Accesso online:https://directory.doabooks.org/handle/20.500.12854/162656
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Riassunto: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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