稅務，會計和透明度財務和稅務會計的相互作用[文獻翻譯]_第1頁
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1、原文：原文：TaxationAccountingTransparency:TheInteractionofFinancialTaxAccounting1.IntroductionInthelastyearseconomicareashaveconstantlymovedtogether.Asaconsequencecompaniesespeciallythebigplayersinthemarketshaveheadedtowardsu

2、singtheinternationalcapitalmarketstogetaccesstostockexchangesindifferentjurisdictions.AsaprerequisitetheprevailinginternationalaccountingstardsbeitIFRSU.S.GAAPhavetobefollowed.Ontheothersideastaxlegislationisstill“l(fā)ocal”

3、notharmonizedthecompaniesalwayshavetolookfgettingthebesttaxenvironmenttheycanfcarryingontheirbusinesses.Thefollowingarticletriestosummarizeshtlytheinfluenceofinternationalizationontaxationaccountingingeneralwithregardtot

4、ransparencyoftaxeffectsintheinternationalaccountsinparticular.Asaconsequenceofmetransparencyitisimptanttobeawareofpossibilitiesboundariesofexistinginfluencesonthetaxrateaswelltoclearlydefineaframewkftaxplanningwhichnoton

5、lyisinlinewithlegalrequirementsbutaswellwithethicalstardsaseachindividualcompanycannotaffdloosingitsgoodreputation.2.TaxationAccounting–TwoDifferentWlds2.1StatusQuoAstaxationisstilllocalmultinationalcpationshavetoalignbu

6、sinessopptunitiesneedswithfindingthesuitabletaxenvironmentfdoingbusinessstructuringtheirbusinessactivities.Needlesstosaythatnationalinternationalruleofallocatingprofitshastobetakenasunchangeablepreconditionsbutneverthele

7、sstaxplanningiscrucial.Itisnotthelocaltaxratebuttheeffectivetaxburdenthatintheendreallycountstakingalwaysthetaxbasesaswellintoaccount.thereisstillflexibilityhowtostructurethebusinessactivitiese.g.withregardtosettingupthe

8、wholegroupstructurefinancingchoosingtheappropriatelegalfm.TherefeitwouldfromthispointofviewaswellbeintheinterestoftheECMemberStatestoactivelysuppttheEUCommissiontowardsajointtaxjurisdiction.Inthiscontextitisfairtosaythat

9、sometaxationprincipleshavedefinitelytobetakenintoaccountevenifthismightbeselfevident:Taxationmustalwaysbebasedontheindividualabilitytopaytaxes.InGermanythisprincipleisevenanchedintheConstitutionalLaw.Asaconsequencetaxess

10、houldonlybeleviedonrealizedprofits.Marktomarketvaluationwouldgenerallynotadequatelyreflecttheabilitytopaytaxesasthethenpotentiallytaxedunrealizedgainsarevolatile.Taxationhastobebasedonincomenotonsubstance.Businessexpense

11、smusttherefealwaysbewhollydeductible.Thismeansanunrestrictedlosscarryfwardaswell.Thirdtaxationhastobebasedonobjectivecriteriatheaccrualsprinciplehastobetakenintoaccount.Additionallyavoidanceofdoubletaxationmeansavoidance

12、notonlyoflegalbutaswellofeconomicdoubletaxation.Therefee.g.dividendsshouldbeexcludedfromtaxableincomeastheunderlyingprofitshavealreadybeentaxedinthehsofthedistributingcpation.Thetreatmentofcapitalgainsshouldalwaysfollowt

13、hetreatmentofdividends.Capitalgainsonthesaleofparticipationsshouldtherefebeexemptaswellastheyeitherrepresentalreadytaxedretainedearningshiddenreserveswhichmaterializeleadtotaxesinthefuture.Fromanaccountingpointofviewitis

14、fairtosaythatsomecountries–byfarnotall–definetheirtaxbasisbasedonnationalGAAP(principlethatthetaxbasefollowsaccountingprinciplese.g.Germany).HoweverthereexistsatendencytomodernizethenationalGAAPtointegratethoughtsofinter

15、nationalaccountingespeciallyIASIFRSaswellintothismodernization.ThesameistruewithregardtotheECDirectivesontheAccountsConsolidatedAccounts(4th7thECDirective).Ifamodernizationtookplaceitisdefinitelysurethatthemodernizationw

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