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VIPsight

Corporate Governance – portrayed in the individual cultural and legal framework, from the standpoint of equity capital.

VIPsight is a dynamic photo archive, sorted by nations and dates, by and for those interested in CG from all over the world.

VIPsight offers, every month:
transparent and independent current information / comments / facts and figures on corporate governance locally and internationally,

  • written by local CG experts,
  • selected and structured by the Club of Florence,
  • financed by its initiator VIP and other sponsors with a background of “Equity and Advisory” interests.
     

VIPsight International


Article Index

 

Reading suggestions

 

Dahm, Joachim, Hamacher, Rolfjosef, Termingeschäfte im Steuerrecht - Optionsgeschäfte und Futures steuerrechtlich beraten und einordnen

Gabler Verlag, 149 pp, €3995, ISBN 978-3-8349-2153-6

In recent decades, derivatives have become increasingly significant in Germany, initially in the form of so-called “OTC transactions”. This was accelerated by the German Derivatives Exchange founded in the early 1990s, today’s EUREX, on which various types of financial transactions can be done. Other futures exchanges such as the commodity futures exchange WTB in Hanover and the power exchange EEX in Leipzig followed. The term “derivatives” covers a multitude of transactions of different types, often marked by high complexity. The associated uncertainty is also found in tax law, since the income-tax treatment for investors and the turnover-tax classification of the instruments had for long clearly not been resolved - and are partly still not today. The authors are partners in the Axer Partnerschaft in Cologne.

 

Meyer, Marco, Loitz, Rüdiger, Linder, Robert, Zerwas, Peter, Latente Steuern - Bewertung, Bilanzierung, Beratung

Gabler Verlag, 2nd ed. 311 pp, €59.95, ISBN 978-3-8349-1785-0

Deferred taxes arise from differences between the balance-sheet valuations according to commercial law and tax law. The work describes the recognition and measurement of deferred-tax assets and liabilities under IFRS and HGB and also goes into tax loss carryforwards, consolidation measures and special topics in this area. For a better understanding of the complex field, numerous examples and practical advice are there to help. The 2nd edition contains the changes to commercial accounting by the BilMoG. In addition, the expected changes in IFRS by the new IAS 12 (ED 2009/2) have been integrated fully. An accountant and tax consultant, Dr. Mark Meyer is a recognized practitioner in the field and, like all the other authors, works for PricewaterhouseCoopers.

 

Sander, Beate, Fath, Peter, Leiner, Anka, Nachhaltig investieren

FinanzBuch Verlag, 496 pp, €29.90, ISBN 978-3-89879-565-4

For anyone interested in investments in the field of environmental technologies, here is a comprehensive and interesting guide. The starting point of the analysis is a study of the German Association for Renewable Energies (Bundesverband Erneuerbare Energien), which has drawn up clear growth forecasts for the year 2020. Especially in wind energy, bioenergy, solar power and geothermal energy, the authors see a large and high-yield potential.