RECENT TRENDS REGARDING INVESTMENT IN AGRICULTURAL RESEARCH Analysis of available statistics Public Public R&D funding (GBAORD) has increased between 2005 and 2010 and is slightly decreasing since 2013, remaining on a rather high level as Figure 9 shows. Public funding will continue to increase. Between 2010 and 2013 € 13.3Read More →
Equity trading Reflecting this focus on basic offerings, we found that for asset managers, equity trading was the most frequently used investment banking service; a topic which will be covered in detail in a separate paper. Services to support trading influenced a choice of bank, and enhanced services could attractRead More →
Earnings stripping rules Earnings stripping rules The earnings stripping rules replaced existing thin capitalization rules with general effect as of January 1 2008. The earnings stripping rules apply in general to all types of debt financing of sole proprietorships, partnerships, and corporations. The scope of the new rules is farRead More →
Companies may replace their regular annual financial statements Financial statements In order to fulfll certain requirements for publication and reporting, companies may replace their regular annual financial statements with annual financial statements prepared in accordance with IFRS. This will allow these companies to compete on an equal footing for financialRead More →
Supplement the EBA’s reporting requirements Reporting requirements: To supplement the EBA’s reporting requirements, the German supervisors have strengthened national reporting requirements and will implement several new regulatory reports during 2014 and 2015. In particular, the granularity and timeliness of certain types of financial information will be enhanced, especially those relatingRead More →
Comparability analysis of the business activity 2nd step: comparability analysis of the business activity of the permanent establishment On the basis of a comparability analysis, transfer prices are to be determined in consideration of the arm’s length principle for the business relationships of the permanent establishment within the meaning ofRead More →
Insurance policies covering a company’s pension obligations Taking out insurance policies covering a company’s pension obligations is also popular, particularly with smaller companies or to provide for individual managerial employees. If the company is the beneficiary under the policy, the tax deductible current expense is the premium plus the actuariallyRead More →
Function and risk analysis of the business activity 1st step: function and risk analysis of the business activity of the permanent establishment – Determination of the (relevant) personnel functions are to be attributed to the permanent establishment. – On the basis of the (relevant) personnel functions, the assets, the opportunitiesRead More →
Gap analysis Any data on actual or planned expenditure have considerable limitations in comparability even within the available time series due the German reunification in 1990 and to the numerous revisions of the different systems of categorization (NABS in 2007, NACE in 2008; Leistungsplansystematik in 2011, German classification of economicRead More →
Permanent establishment may be financed with debt capital The permanent establishment may be financed with debt capital raised by the permanent establishment itself by borrowing from a third party (not the head offce). Alternatively, the head offce may raise debt capital and provide such capital to the permanent establishment. BecauseRead More →
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