• companies may be treated as integrated fiscal units for tax purposes (Organschaft). In an integrated fiscal unit, a legally independent company (the controlled...
    64 KB (8,210 words) - 03:18, 29 August 2024
  • company. The United Kingdom permits group relief, and Germany permits an Organschaft. Neither of these systems involve combined reporting or combined tax...
    26 KB (3,177 words) - 13:51, 2 October 2024