German corporate tax planning

Article Abstract:

Corporate taxation in Germany could be improved, but provides favorable treatment in various areas. Since investment costs in the strong and stable German economy are relatively high, tax planning by foreign investors is advisable to reap the possible high rewards. Tax administration issues include income and value-added tax returns, interest, penalties, audits, and appeals. Reference to detailed information, tables, and charts concerning the corporate taxation system may be useful.

Tax Law, Germany, International trade

---

Income management in response to corporate tax rate reductions: Canadian evidence

Article Abstract:

Corporate response to Canada's tax reform which reduced corporate tax rates effective in 1988 through 1991 can be used to illustrate tax accounting methods responsive to tax rate changes. Sample Canadian corporations accomplished tax deferral through changed methods of income management. Such changed methods generally occur when tax reduction is at least 1 percent.

Corporate Tax Rates, Income Accounting, Tax Reduction, Management, Canada, Influence, Tax rates

---

Foreign-exchange interest deductions to reduce taxable corporate income

Article Abstract:

The authors discuss a tax planning technique for corporations which accelerates expenses by using debt denominated in foreign currency which is depreciating. The technique results in beneficial current interest deductions.

United States, Corporate Tax Deductions & Exemptions, Statistical Data Included, Methods, Interest deductions, Foreign exchange, Debt

Similar abstracts:

• Abstracts: Grant Thornton battles its image. Ernst & Young reaches out to recruits on Facebook. Volkswagen says it will adopt global accounting
• Abstracts: Every little helps when you get a planning consent revocation. Damages should reflect status if contract had been done properly
• Abstracts: Canal Plus confirms loss of $30.8 million for 1998. Telewest to launch digital services as cable-TV subscriptions increase
• Abstracts: Transfer pricing in Belgium. Global activity on the electronic commerce front: a taxation update. Transfer pricing advance pricing agreements: current status by country

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.