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Personalverrechnung in der Praxis 2023. (German)
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- Author(s): Dubrovich, Elisabeth
- Source:
Zeitschrift für Abgaben-, Finanz- und Steuerrecht; 2023, Issue 2, p77-78, 2p- Subject Terms:
- Source:
- Additional Information
- Abstract: The article describes a comprehensive reference work for the daily tasks of payroll accounting in companies. The book contains systematic explanations and labor law information, over 600 practical examples for salary calculation, and many sample letters. It takes into account all relevant legal changes in labor, tax, and social security law. The book is suitable for small, medium, and large companies and serves as an indispensable tool for payroll accounting. The supplementary volume expands the original volume with various topics, including the significance of ESG reporting and taxes in the group, the practical handling of interest barriers, construction law in corporate and tax law, selected practical questions of transfer pricing guidelines 2021, special questions related to hybrid structures, special provisions for the transfer of interest and EBITDA carryforwards in reorganizations, as well as the authorization and exemption of financial holdings according to the BWG. [Extracted from the article]
- Abstract: Der Artikel beschreibt ein umfassendes Nachschlagewerk für die täglichen Aufgaben der Personalverrechnung in Unternehmen. Das Buch enthält systematische Erläuterungen und arbeitsrechtliche Informationen, über 600 praktische Beispiele zur Abrechnung von Gehältern und viele Musterschreiben. Es berücksichtigt alle relevanten rechtlichen Änderungen im Arbeits-, Steuer- und Sozialversicherungsrecht. Das Buch ist für Klein-, Mittel- und Großbetriebe geeignet und dient als unverzichtbares Arbeitswerkzeug für die Personalverrechnung. Der Ergänzungsband erweitert den Ursprungsband um verschiedene Themengebiete, darunter die Bedeutung von ESG-Reporting und Steuern im Konzern, die Handhabung der Zinsschranke in der Praxis, das Baurecht im Unternehmens- und Steuerrecht, ausgewählte Praxisfragen der Verrechnungspreisrichtlinien 2021, Sonderfragen im Zusammenhang mit hybriden Gestaltungen, Sondervorschriften für den Übergang von Zins- und EBITDA-Vorträgen bei Umgründungen sowie Zulassung und Freistellung von Finanzholdings nach BWG. [Extracted from the article]
- Abstract: Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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