Analysis of the principle of authoritative status before and after the introduction of the BilMoG

The principle of tax-accounting consistency forms the link between commercial and tax accounts. With the introduction of the BilMoG in 2009, the legal framework governing the principle of tax-accounting consistency was reformed and, as a result, the principle of reverse tax-accounting consistency was abolished. By addressing the question 'To what extent does commercial law still influence the determination of taxable profit today?', this paper examines how the principle of authority has changed under the BilMoG and whether the principle should be retained or abolished entirely. To answer this question, the new provisions of the BilMoG under commercial and tax law relating to recognition and measurement rules are outlined and compared with the situation before and after the introduction of the BilMoG. A case study illustrates the theoretical findings.