Research Survey - Credit Rating Tax Advisory by Tax Advisors

CONTENTS

List of Tables

List of Graphs

1 Introduction
1.1 Basics on Market Trends in the Tax Advisory Branch
1.2 Competitive Pressures upon Tax Consultants by Other Service Providers
1.3 Extension of the Scope of Operations in Response to Market Trends

2 Objectives and Methodology
2.1 Main Objectives of the Theses
2.2 Basic Thesis Breakdown into Partial Theses
2.3 Transforming the Partial Theses into Hypotheses
2.3.1 Generally on the Hypotheses
2.3.2 Hypothesis from Partial Thesis 1
2.3.3 Hypothesis from Partial Thesis 2
2.3.4 Hypothesis from Partial Thesis 3
2.3.5 Hypothesis from Partial Thesis 4
2.4 Method for Verifying the Partial Theses
2.4.1 Method for Hypotheses 1 and 2
2.4.2 Method for Hypothesis 3
2.4.3 Method for Hypothesis 4
2.5 Methodology of the Empirical Surveys

3 Survey of Literature und Research
3.1 Literature on Credit Rating Consultancy
3.2 Current Research Status
3.2.1 Research Status in Credit Rating Consultancy
3.2.2 Research Status in the Implementation of Credit Rating Advisory Services

4 Results
4.1 Result for Hypothesis 1
4.1.1 Restrictions on Credit Rating Advisory Services for Tax Advisors
4.1.2 Verification of Hypothesis 1
4.2 Result for Hypothesis 2
4.2.1 Qualifications for Tax Advisors
4.2.2 Verification of Hypothesis 2
4.3 Result for Hypothesis 3
4.3.1 Return Rate in the Survey
4.3.2 Evaluation of the Online Survey - Rating Practices by Banks
4.3.3 Evaluation of the Online Survey - Bank Internal Measures
4.3.4 Evaluation of the Online Survey - Impact on Rating
4.3.5 Verification of Hypothesis 3
4.4 Result for Hypothesis 4
4.4.1 Evaluation of the Online Survey - Current Credit Rating Advisory Services
4.4.2 Evaluation of the Online Survey - Future Potential
4.4.3 Verification of Hypothesis 4

5 Discussion
5.1 General on Analysis of the Survey
5.2 Market Challenges for Tax Consultants
5.2.1 Market Challenges for Tax Consultancies
5.3 The Implementation of Credit Rating Advisory Services by Tax Advisors
5.3.1 Credit Rating as an Area of Operations for Tax Consultants
5.4 Assessment of Market Chances of Credit Rating Consultancy
5.5 The Potential for Credit Rating Consultancy

6 Conclusion
6.1 Summary and Results of the Empirical Survey for Banks
6.2 Summary and Results of the Empirical Survey for Tax Consultants
6.3 Summary and Results
6.4 Contribution of the Effort Herein

7 References
7.1 General References
7.2 Dedicated Studies
7.3 List of Legal Sources and Current Law Drafts
7.4 List of Relevant Court Rulings and Acts of Law

published papers