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- Title
Dreißig Jahre Steuertricks und andere Freuden.
- Authors
Lishaut, Ingo van
- Abstract
The article "Thirty Years of Tax Tricks and Other Joys" in the FinanzRundschau describes the experiences of the author Ingo van Lishaut in the field of tax law. He discusses various tax structures and issues of international tax law. The article provides examples of tax tricks used by companies, such as exploiting legal loopholes to convert profits into losses. The author suggests improving legal protection through the Federal Fiscal Court (BFH). The text provides an insight into taxation in general and mentions various types of tax tricks. It also addresses tax aspects related to asset transfers and the treatment of losses. The article describes various tax structures and models used by companies to save taxes. It also mentions the use of tax havens and the exploitation of tax incongruities between different countries. It emphasizes that Germany needs improvement in terms of transparency and tax justice. The article discusses various aspects of tax law and financial administration in Germany. It suggests that hearings regarding tax issues should be conducted in an adversarial manner and that tax officials should be invited as experts. The need for objective recording and publication of information from the Federal Ministry of Finance is also emphasized. The article also discusses knowledge management and prioritization of tasks in financial administration, as well as the importance of legal certainty for companies in tax matters. It suggests reintroducing the expert function of the Federal Fiscal Court (BFH) to promptly clarify legal uncertainties in tax law. It emphasizes that tax law should be regularly adjusted and thought of in concepts.
- Subjects
GERMANY; TAX havens; TAX laws; INCOME tax; TAX planning; INTERNATIONAL taxation; PROFIT &; loss; TAXATION; CORPORATE taxes; FEDERAL courts; KNOWLEDGE management
- Publication
FinanzRundschau, 2023, Vol 105, Issue 3, p89
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050302