Die Grundlagen der Wirtschaftsprüfung und die Sicherung der Unabhängigkeit in der Abschlussprüfung

Studienarbeit vom Jahr 2015 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,7, Hochschule Aschaffenburg, Veranstaltung: Rechnungs- und Prüfungswesen, Sprache: Deutsch, Abstract: This paper deals with the basics of the business split, the tax effects according to the current legal situation and finally presents whether, with the help of this construct, the advantages or disadvantages prevail today. In the work under point 2 first a short overview of the bases is given, motives and forms are called and the conditions are explained. Subsequently, the tax treatment of both the operating company and the holding company is analyzed. The tax economic analysis shows here on the basis of a tax burden comparison between a general partnership and a business split, the fiscal effects under point 3.4 practice-oriented a.