Stiftung Familienunternehmen and Tax reconciliation: Difference between pages

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The Foundation for Family Businesses in Germany and Europe.
''Accounting''.  


The foundation’s main purpose is to provide support, information and a platform for the sharing of ideas about family businesses in Europe.
A quantified explanation of the difference between:


# The reported tax charge (or credit) in financial statements; and
# The standard rate of corporation tax applied to the reported accounting profit (or loss).


For this purpose a firm of any size can a family business, if ownership and governance criteria are met.
In this context item 2. above is sometimes known as the 'expected tax charge'.


This includes at least one representative of the family being formally involved in the governance of the firm.


 
== See also ==
Listed companies can meet the definition of a family business if the founder or their family hold at least 25% of decision making rights.
* [[Effective tax rate]]
 
* [[Reconciliation]]
 
==See also==
*[[Germany]]
*[[Governance]]
*[[Listed company]]
 
[[Category:The_business_context]]
[[Category:Financial_products_and_markets]]

Revision as of 15:48, 14 August 2013

Accounting.

A quantified explanation of the difference between:

  1. The reported tax charge (or credit) in financial statements; and
  2. The standard rate of corporation tax applied to the reported accounting profit (or loss).

In this context item 2. above is sometimes known as the 'expected tax charge'.


See also