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ドイツ結合組織体課税制度改訂への決意表明の背景
https://osu.repo.nii.ac.jp/records/310
https://osu.repo.nii.ac.jp/records/3102c777ac5-db41-45a5-ab4f-dce1995899d6
名前 / ファイル | ライセンス | アクション |
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KJ00008248261.pdf (1.4 MB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2012-10-01 | |||||
タイトル | ||||||
タイトル | ドイツ結合組織体課税制度改訂への決意表明の背景 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Background of the Declaration to Modernize the German Fiscal Unity Taxation System (Organschaft) | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 結合組織体課税制度 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 連結納税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計基準近代化法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 基準性の原則 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 逆基準性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 共通連結法人税課税標準 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | German Fiscal Unity Taxation System (Organschaft) | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax Consolidation | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | German Accounting Law Modernization Act (BilMoG) | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Authoritative Principle (Massgeblichkeitsprinzip) | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Reverse Authority (umgekehrte Massgeblichkeit) | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Common Consolidated Corporate Tax Base (CCCTB) | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
論文 | ||||||
記事種別(英) | ||||||
en | ||||||
Article | ||||||
著者名(日) |
東良, 徳一
× 東良, 徳一 |
|||||
著者名よみ |
ヒガシラ, トクイチ
× ヒガシラ, トクイチ |
|||||
著者名(英) |
HIGASHIRA, Tokuichi
× HIGASHIRA, Tokuichi |
|||||
著者所属(日) | ||||||
大阪産業大学経営学部経営学科 | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | Although the German fiscal unity taxation system (Organschaft) was not amended by the 2009 Accounting Law Modernization Act (BilMoG) by which the reverse authority of tax accounting in regard to financial accounting was abolished, the German coalition government presented to the national parliament in February 2012 a paper entitled "12 points to further modernize and simplify the taxation of businesses", in which the main message was that the Organschaft should be replaced as of 2016 with a new modernized one. In this paper, I attempt to clarify the background and the reason why the Organschaft was not amended by the BilMoG and why in early 2012 it was announced that it would be replaced with a new modernized one as of 2016. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394617 | |||||
書誌情報 |
大阪産業大学経営論集 巻 14, 号 1, p. 1-16, 発行日 2012-10 |