Outline: In the last issue: 1. hand file as a personal duty of the professional 2. costs 3. ownership of the file 4. entitlement to the hand file In this issue: 5. right of access to the file 6. information on the inventory of the reference file 7. conflict with confidentiality interests 8. seizure, submission […]
The Hand File of the Tax Advisor, Auditor and Lawyer (Part II)
Outline: In the last issue: 1. hand file as a personal duty of the professional 2. costs 3. ownership of the file 4. entitlement to the hand file In this issue: 5. right of access to the file 6. information on the inventory of the reference file 7. conflict with confidentiality interests 8. seizure, submission […]
The Hand File of the Tax Advisor, Auditor and Lawyer (Part I)
For tax consultants, auditors and lawyers alike, the reference file is a tool of everyday professional life. 1. the so-called biggest enemy of the professional is not seldom the own client, because just in the case of disagreements with the client can arise in connection with the hand file inconveniences for the professional, which […]
The Hand File of the Tax Advisor, Auditor and Lawyer (Part I)
For tax consultants, auditors and lawyers alike, the reference file is a tool of everyday professional life. 1. the so-called biggest enemy of the professional is not seldom the own client, because just in the case of disagreements with the client can arise in connection with the hand file inconveniences for the professional, which […]
You want our best? our money !
Private old-age provision is an existential issue of the present day: It will certainly stay that way as the government pulls back – social security benefits decline. The number of people receiving social assistance has been rising for years. Strokes of fate can also confront people unexpectedly with gaps in supply. These include, for example, […]