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Tax Compliance
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Dieses essential vermittelt einen berblick ber die Rahmenbedingungen von Tax Compliance. Es erlutert die verschiedenen Grnde, weshalb ein Tax Compliance Management System (Tax CMS) notwendig ist und stellt Standards fr ein solches System vor. Die einzelnen Bestandteile eines Tax CMS werden anhand des in Deutschland gebruchlichsten Standards, des IDW PS 980, erlutert. Dabei werden nicht nur die Funktionen des Management Systems, sondern auch die jeweiligen Herausforderungen aus der steuerlichen Praxis beleuchtet.
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