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Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?

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  • Schanz, Deborah
  • Schanz, Sebastian

Abstract

Dieser Beitrag befasst sich mit dem Verhältnis der handelsrechtlichen Gewinnermittlung zur steuerlichen Einkommensermittlung in Deutschland, Europa und den USA. Es werden die Zwecke der Rechenwerke diskutiert, sowie die Maßgeblichkeit der Handelsbilanz für die Steuerbilanz und deren Entwicklung in Deutschland vor dem Hintergrund des Bilanzrechtsmodernisierungsgesetzes (BilMoG) analysiert. Desweiteren werden Vor- und Nachteile der Maßgeblichkeit aus ökonomischer Sicht und alternative Verknüpfungen der handelsrechtlichen zur steuerlichen Gewinnermittlung aufgezeigt. Schließlich wird die Entwicklung des Verhältnisses von Handels- und Steuerbilanz in Europa und den USA skizziert.

Suggested Citation

  • Schanz, Deborah & Schanz, Sebastian, 2009. "Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?," arqus Discussion Papers in Quantitative Tax Research 78, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Handle: RePEc:zbw:arqudp:78
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