The Option for the type of income determination is exercised only with the preparation of financial statements and not already with the establishment of an accounting or preparing an opening balance sheet (BFH 03.19.2009, IV R 57/07, Federal Tax II 09, 659). Accordingly, even professionals have subsequently left with a choice between the operating assets comparison (§ 4 para 1 ITA) and the net income method (EÜR, § 4 para 3 ITA). This and to the future management practice (OFD Niedersachsen 17.2.10, S 2130-30 - St 222/St 221), the article in freelance consulting practice 01/2011 one of many examples.
0 comments:
Post a Comment