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15 relations: Aktiengesellschaft, Dividend, Double taxation, EUobserver, European Commission, European Union, Financial accounting, Germany, Gesellschaft mit beschränkter Haftung, Gross national product, International Financial Reporting Standards, Permanent establishment, Slovakia, Tax deferral, Transfer pricing.
Aktiengesellschaft
Aktiengesellschaft (abbreviated AG) is a German word for a corporation limited by share ownership (i.e. one which is owned by its shareholders) and may be traded on a stock market.
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Dividend
A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits.
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Double taxation
Double taxation is the levying of tax by two or more jurisdictions on the same declared income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes).
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EUobserver
EUobserver is a European online newspaper, launched in 2000 by the Brussels-based organisation EUobserver.com ASBL.
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European Commission
The European Commission (EC) is an institution of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU.
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European Union
The European Union (EU) is a political and economic union of EUnum member states that are located primarily in Europe.
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Financial accounting
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.
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Germany
Germany (Deutschland), officially the Federal Republic of Germany (Bundesrepublik Deutschland), is a sovereign state in central-western Europe.
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Gesellschaft mit beschränkter Haftung
A Gesellschaft mit beschränkter Haftung (abbreviated GmbH and also GesmbH in Austria) is a type of legal entity very common in Germany, Austria, Switzerland (where it is equivalent to a société à responsabilité limitée) and Liechtenstein.
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Gross national product
Gross national product (GNP) is the market value of all the goods and services produced in one year by labor and property supplied by the citizens of a country.
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International Financial Reporting Standards
International Financial Reporting Standards, usually called IFRS, are standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB) to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries.
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Permanent establishment
A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value-added tax liability in a particular jurisdiction.
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Slovakia
Slovakia (Slovensko), officially the Slovak Republic (Slovenská republika), is a landlocked country in Central Europe.
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Tax deferral
Tax deferral refers to instances where a taxpayer can delay paying taxes to some future period.
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Transfer pricing
In taxation and accounting, transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control.
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References
[1] https://en.wikipedia.org/wiki/Common_Consolidated_Corporate_Tax_Base
