New Approaches for planning the tax accounting of capital companies

Tax effects and designs require consideration as part of the internal corporate planning and control. This is particularly relevant in the context of an increasing internationalization of the business environment as well as the heterogeneous national and international tax law framework. The ascertained high dynamic in changes for the business environment generates the need for a strict inclusion of tax law opportunities by using options or discretions within the framework of a holistic management approach to take advantage of tax opportunities and minimize risks. Against this background, the paper shows how the concept of value-based controlling can be integrated into the traditional models of tax accounting planning by considering the current legal situation.