稅務(wù)，會(huì)計(jì)和透明度財(cái)務(wù)和稅務(wù)會(huì)計(jì)的相互作用[文獻(xiàn)翻譯]

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