Relocation of electronic accounting and electronic records abroad
March 30, 2021
Due to the global interdependence, the German subsidiaries of foreign corporations are increasingly required to relocate account¬ing and recording activities to the corpora¬tion's headquarters or central accounting departments abroad. As a side effect, such centralisation usually reduces the costs of accounting and recording activities. Subject to certain prerequisites under German law, it has been possible for quite some time now to relo¬cate electronic accounting and electronic records abroad. Read the full briefing here.
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