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New German GAAP — The Gap Between …

New German GAAP The GapBetween commercial and TaxAccountingby Wolfgang Kessler and Rolf EickeReprinted fromTax Notes Int l, August 16, 2010, p. 519 Volume 59, Number 7 August 16, 2010(C) Tax Analysts 2010. All rights reserved. Tax Analysts does not claim copyright in any public domain or third party German GAAP The Gap Between CommercialAnd Tax Accountingby Wolfgang Kessler and Rolf Eicke Eventually, all things merge into one;and a river runs through it. If German tax law was a river flowing over all busi-ness transactions and commercial accounting , thelast words of Norman Maclean inA River Runs ThroughItbest suit the traditional relationship Between com-mercial and tax accounting .

New German GAAP — The Gap Between Commercial And Tax Accounting by Wolfgang Kessler and Rolf Eicke ‘‘Eventually, all things merge into one; and a …

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