Even medium-sized companies almost always operate worldwide today. Apart from multiple sites and legal units at home, their consolidated management also has to include companies in other countries. As a rule, this involves very heterogeneous structures, with different ERP and financial accounting systems, different data quality, and monthly, quarterly or annual financial statements that are only comparable to a certain extent.
How can you be sure to get accurate financial reporting information about individual companies and the group during the year? We combine our expert knowledge with practical implementation to set up stable, manageable processes to prepare periodic financial statements within your corporate group.
Limited Deduction of Operating Expenses in the Case of Hybrid Structures
As part of the implementation of the EU requirements of the "Anti Tax Avoidance Directive" by the so-called ATAD Implementation Act, a provision was introduced to limit the deduction of operating expenses in the case of hybrid structures (Section 4k German Income Tax Act). ...read more
