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Eva Riemann

Contextual Brand Valuation

Series: Munich Intellectual Property Law Center - MIPLC Studies

Volume 15 2012

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Accounting and Tax S. 102-110

„… Tax Valuation for accounting and tax purposes is imbedded in a framework of legal provisions, which …” „… future-related valuation for strategic purposes, accounting and tax valuations generally operate on the basis of …” „… value justifying a higher or lower amount in dispute than the default ➾ 50.000). 2.3.5 Accounting and …”

Summary and Conclusions S. 110-112

„… suitable nor accepted for accounting purposes. Accounting, tax, finance335 and assessment of damages in …” „… tax. These special rules are needed because in the case of transactions between related entities, the …” „… Enterprises and Tax Administrations. These guidelines are of such central importance that even some non-OECD …”

Table of Abbreviations S. 17-20

„… Office] DStR Deutsches Steuerrecht EBIT earnings before interest and taxes EC European Community ECHR …” „… European Patent Convention ErbschaftsteuerreformG Erbschaftsteuerreformgesetz [German Inheritance Tax …” „… Reform Act] ErbStR Erbschaftsteuer-Richtlinien [German Inheritance Tax Guidelines] ErstrG …”

Contents S. 7-14

„… Amount in Dispute100 2.3.5 Accounting and Tax . . . . . . . . . . . . . . . . . . . 102 2.3.5.1 …” „… Society, the Max Planck Institute for Intellectual Property, Competition and Tax Law (now Max Planck …” „… Accounting . . . . . . . . . . . . . . . . . . . 102 2.3.5.1.1 International . . . . . . . . . . . . . 103 …”

Scarcity S. 29-30

„… fields such as accounting and tax – the outcome cannot be expressed in one fixed sum. Rather …” „… valuation outcomes.21 In this connection, it is important to realise that valuation for accounting and …” „… national, supranational and international levels. For instance, IP valuation in the accounting field is …”

Utility and Title S. 30-31

„… means that – contrary to mainly pastrelated valuation fields such as accounting and tax – the outcome …” „… assets in an accounting setting,23 to be utilised in many areas they apply to. Accounting and …” „… based on mainly historic data - added to accounting and taxation valuations in order to form one group …”

Bibliography S. 289-304

„… o and u/ (last viewed April 26, 2006) Accounting Standards Committee of Germany: FAQ (Frequently …” „… new international accounting standards for intellectual property owners, Brand Finance Report …” „… n the balance sheet.pdf (last viewed March 3, 2008) Casley, Andrew: Tax. Introduction to tax and IP …”

Strategic and Operative Brand Management and Brand Controlling S. 85-91

„… are manifold. Next to value documentation for accounting, tax and litigation purposes, financial brand …” „… , brand finance, brand protection as well as accounting and tax.231 232 230 The issue how IP and brand …” „… sprees. In the course of a brand value discussion for both accounting and management purposes, a large …”

Financial Techniques S. 129-150

„… suitable in cases of past-oriented situations of valuation. These are, in particular, accounting and other …” „… reporting purposes as well as tax functions. With respect to future-oriented strategic valuations this work …” „… or tax considerations may have played a role in setting the payment size. It follows that the …”

Widespread Acceptance S. 38-39

„… (accounting and tax) context. Even a forecasting valuation of tangible assets traded in relatively transparent …”

Conceptual and Methodical Soundness S. 31-38

„… (accounting and tax) context. Even a forecasting valuation of tangible assets traded in relatively transparent …”

Summary and Perspectives S. 263-270

„… past-related, documentation and compliance valuation scenarios, such as assessment of damages, accounting and …” „… tax, constitute a group separate and distinct from strategic, or forecasting, valuations which this …”

doi.org/10.5771/9783845241890

Georg Philipp Siebenlist - Pensionsrückstellungen im Zuge eines europäischen Bilanzsteuerrechts

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Georg Philipp Siebenlist

Pensionsrückstellungen im Zuge eines europäischen Bilanzsteuerrechts

Series: Wirtschafts- und Steuerrecht

Volume 25 2022

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Literaturverzeichnis S. 389-465

„… , S.).Artsberg, Kristina, The link between commercial accounting and tax accounting in Sweden, European …” „… Two: International Accounting Standards/International Financial Reporting Standards and Corporate Tax …” „… relationship between tax and accounting rules – the Swedish case, European Business Review 1997, S. 85 – 91 …”

C. Untersuchung der (steuer-)bilanziellen Behandlung der betrieblichen Altersversorgung in der Europäischen Union S. 71-179

„… Strampelli/Passador, in Grandinetti, Corporate Tax Base, 2016, S. 3, 3 f. m.w.N.; zur Notwendigkeit der …” „… Gewinnermittlung nach dem Richtlinienvorschlag, 2015, S. 118; Spengel/Zöllkau, Common Corporate Tax Base, 2012, S …” „… . 19 f. So schon Kloos, Transformation, 1993, S. 60 f.; Joos/Lang, Journal of Accounting Research 1994 …”

Titelei/Inhaltsverzeichnis S. 1-28

„… Jahresabschlussgesetz)Art. ArtikelATAD Anti Tax Avoidance DirectiveBaFin Bundesanstalt für FinanzdienstleistungsaufsichtBAG …” „… Common (Consolidated) Corporate Tax BaseCTA Contractual Trust Arrangement(s)DAV Deutsche …” „… , im Sinne einesi.V.m. in Verbindung mitIAS International Accounting StandardsIASB International …”

B. Gestaltungsformen und Charakter der betrieblichen Altersversorgung in den Mitgliedstaaten der Europäischen Union S. 34-70

„… ferner schon Weerepas, EC Tax Review 2000, 172, 173 f.33 Richtlinie 98/49/EG des Rates vom 29. Juli 1998 …” „… Diffec)aa)82 In Anlehnung an Rolfs, EuZA 2018, 283, 303.83 Spengel/Zöllkau, Common Corporate Tax Base, 2012 …” „… , Accounting and Business Research 2009, 231, 238. Im Rahmen der Richtlinien RL 98/49/EG und RL 2014/50/EU …”

D. Die Behandlung von Pensionsverpflichtungen im Rahmen der Gewinnermittlungskonzeption einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage S. 180-326

„… , CCCTB/WP/001/Rev1/doc/de v. 10.12.2004, Rn. 18.945 Mock, European Harmonization of National Tax Accounting …” „… )950 Mock, European Harmonization of National Tax Accounting Rules, 2019, S. 31 f.951 Ebenso Mock …” „… , European Harmonization of National Tax Accounting Rules, 2019, S. 28, der jedoch den Grundsatz der …”

doi.org/10.5771/9783748932369

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Die Unternehmung

Browse Volumes: Die Unternehmung

DU Volume 69 (2015) Issue 4 ISSN Online: 2942-318X

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Lisa Frey, Manuela Möller Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses S. 467-500

„… Bereich Tax Accounting, zu sehen und die diesbezügliche Rolle der einzelnen zeitlich unbegrenzten …” „… , Scott D./Hanlon, Michelle/Maydew, Edward L. (2008): Long-Run Corporate Tax Avoidance, in: The Accounting …” „… taxes, in: Journal of Accounting and Economics, Vol. 53, S. 412-434. Greive, Martin (2013): Unternehmen …”

doi.org/10.5771/0042-059X-2015-4

Werner F. Ebke, Claus Luttermann, Stanley Siegel - Internationale Rechnungslegungsstandards für börsenunabhängige Unternehmen?

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Werner F. Ebke (ed.), Claus Luttermann (ed.), Stanley Siegel (ed.)

Internationale Rechnungslegungsstandards für börsenunabhängige Unternehmen?

Series: Deutsches, Europäisches und Vergleichendes Wirtschaftsrecht

Volume 53 2007

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Andrew Watchman Financial Reporting for Non-Listed Entities in the United Kingdom S. 113-118

„… uses the normal accounting rules … except where is does not. The tax authorities have no role in …” „… setting the accounting rules. There is no concept of a separate tax balance sheet. Broadly, the taxable …” „… profit uses accounting profit as its starting point. Tax laws then set out various tax adjustments to …”

Stanley Siegel Accounting for Non-Listed Companies under United States Laws, Regulations, Accounting and Auditing Standards S. 95-112

„… States view with respect to coordination of financial and income tax accounting, the United States …” „… on the Relationship Between Financial Accounting Principles and Income Tax Accounting 1. The …” „… financial net income, a myriad of differences in tax and financial accounting principles, as well as their …”

Titelei/Inhaltsverzeichnis S. 2-12

„… Principles and Income Tax Accounting 108 1. The Principle of Coordination of Financial and Taxable Income …” „… Am 15. 2. 2007 hat das International Accounting Standards Board (IASB) in London den Entwurf für …” „… . Schluss 93 § 5 Accounting for Non-Listed Companies under United States Laws, Regulations, Accounting and …”

Thomas Schildbach Kosten der Internationalen Rechnungslegung S. 119-146

„… , International Accounting Standards Board, International Financial Reporting Standards (IFRSs), 2006, S. 41 f …” „… aufwändige Korrektur des auch nach Ansicht des IASB „apparently anomalous accounting“23 dürfte eine …” „… 31 Financial Accounting Standards Board, Original Pronouncements, 2004/2005 Edition, 2004, SFAS …”

Jörg Manfred Mössner Internationale Rechnungslegung und steuerliche Gewinnermittlung S. 165-188

„… 2006, 557, 559. 62 Hierbei handelt es sich um einige auf dem Seminar Tax Accounting versus Commercial …” „… die Maßgeblichkeit der International Accounting Standards für die steuerliche Gewinnermittlung, DB …” „… , StuB 2005, 800; Oestreicher/Spengel, International Accounting Standards, Maßgeblichkeitsprinzip und …”

Silvia Prasse Der Entwurf eines Internationale Rechnungslegungsstandards für kleine und mittlere Unternehmen S. 29-46

„… Accounting Standards Board (IASB), das International Accounting Standards Committee (IASC), die Idee zur …” „… (http://www.iasb.org/Current+Projects/IASB+Projects/Small+and+Medium-sized + Entities/Small+and+Medium-sized+Entities.htm). 4 Zu den „Preliminary Views on Accounting for …” „… Small and Medium-sized Entities” siehe u. a. Haller/Eierle, Accounting Standards for Small and …”

Werner F. Ebke Rechnungslegung und Publizität in europarechticher und rechtsvergleichender Sicht S. 67-94

„… derheft Juni 1997, 120; Lischer/Märkl, Conformity between Financial Accounting and Tax Accounting in the …” „… F. Ebke I. Einleitung Am 15. 2. 2007 hat das International Accounting Standards Board …” „… Rechnungslegung in Europa, 1988. 13 Van Hulle, Von den Bilanzrichtlinien zu International Accounting Standards …”

Claus Luttermann Die Rechtsordnung der Rechnungslegung: Unternehmensfinanzierung, Ergebnisteilhabe und Haftung – Deutsche, europäische und internationale Aspekte S. 47-66

„… Accounting, Organizations and Society 15-35 (2003); Nobes, Rules-based Standards and the Lack of Principles …” „… in Accounting, 19 Accounting Horizons 25-34 (2005); Ballwieser, IFRS-Rechnungslegung, 2006, S. 223 …” „… Entscheidung Barclays Bank PLC/Colgate-Palmolive Company v. Franchise Tax Board of California, IStR 1994, 489 …”

doi.org/10.5771/9783845205328

Oliver M. Dürr - Optimales Transferpreissystem im multinationalen Konzern

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Oliver M. Dürr

Optimales Transferpreissystem im multinationalen Konzern

Series: Controlling und Management

Volume 5 2011

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Literaturverzeichnis S. 153-156

„… arms length transfer prices, The Accounting Review (77), S.161-184. Smith, Michael J. (2002b): Tax and …” „… : the economics of transfer pricing and cost allocations in accounting, Contemporary Accounting Research …” „… versus Firm-Wide Performance Evaluation, The Accounting Review (74), S.87-104. Arya, Anil und Brian …”

doi.org/10.5771/9783845229676

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