Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2010
If German tax law was a river flowing over all businesstransactions and commercial accounting, thelast words of Norman Maclean in A River Runs ThroughIt best suit the traditional relationship between commercialand tax accounting. For more than 100 yearsthe principle of strict book-tax conformity...