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Tabtight professional, free when you need it, VPN service. Mint is a FREE online personal finance (web 2.0) service similar to Quicken. Over the past several years I've taken mint.com for a test spin with my personal finances. Latest trending topics being covered on ZDNet including Reviews, Tech Industry, Security, Hardware, Apple, and Windows. Latest Topics | ZDNet. The convergence of cloud, automation and collaboration has created a new class of offerings for data driven insights. We take a look at their defining characteristics, featuring analysis from Forrester and commentary from Qubole. George Anadiotis in Data Management. Mint. com Review 2. Now with Bill Payment. Review of: Mint. com. Reviewed by: Larry Ludwig. Last modified: September 1. InformationWeek.com: News, analysis and research for business technology professionals, plus peer-to-peer knowledge sharing. Engage with our community. With the Mint app you can manage your finances all from one place. The personal finance software has budgeting, tracking and online bill pay that's easy to use. Unfortunately, Mint's investing tools are simplistic, and many users report issues with bank synchronization. Mint is a FREE online personal finance (web 2. Quicken. Over the past several years I’ve taken mint. With Mint you have no local software to install, and it’s a service you can access with any browser or mobile device. What is the Mint App? With over 1. 5 million users, Mint. It’s free to signup and only takes a few seconds to add new accounts. I picked ten personal accounts to test their service. Get the latest news and analysis in the stock market today, including national and world stock market news, business news, financial news and more. How Can I Make My Cubicle More Comfortable and Less Boring? Dear Lifehacker, I am condemned to being stuck in a small cubicle with low walls. I know Lifehacker. I selected a mixture of: banking, credit cards, loans, and investing brokerage accounts. Upon initial setup, Mint. Every time you visit their site, your financial data gets updated automatically. It presents your financial information in a slick easy- to- use web interface, with pretty graphs and all. Though the service appears to be more about the glitz than useful functionality, it’s still very helpful for things like budgeting, creating goals and aggregating all your financial accounts in one place. Mint’s dashboard gives a quick summary of your personal finances at a glance. Mint. com Features. Price. FREEBudgeting. Yes. Online Synchronization. Yes. Bill Payment. Yes. Investment Monitoring. Yes. Access. Website, i. OS App, Apple Watch, Android App, SMSPromotions. None. Budgeting and tracking expenses. Mint’s primary feature is all about budgeting and tracking expenses, and this is where their service really shines. Budgeting is super easy to setup: after downloading and syncing your transactions they will get auto- categorized into predefined categories. You can create your own subcategories, but unfortunately cannot modify the top level ones. You also have the option to make changes to your transactions after they are downloaded. The auto- categorization is far from perfect, and you’ll need to make adjustments from time to time. Though once memorized, Mint will remember repeating transactions so it will automatically match to the same category in the future. Creating and managing goals. Another prominent feature of Mint’s is the goal tracking and managing feature. Creating new goals, like paying off credit card debt or saving for a new home, are simple to set up and easily reflect in your monthly budgeting. Monitoring credit scores. They recently rolled out a free credit score tracking option, which makes keeping track of your entire financial picture as easy as logging into Mint. Just click on the “Show Details” button to view your credit score, payment history, age of credit accounts and lots more. You also have the chance to upgrade to a premium version. Mint. com’s service seems to be more focused on catering to the masses. It’s very strong with budgeting and tracking expenses, but its investing area is simplistic at best. Like most of Mint, it’s much simpler than Intuit’s Quicken and lacks many features (see our Quicken Review). With the acquisition of Mint by Intuit, it’s obvious this is the future of the Quicken product line. In addition, Microsoft discontinued Money January 2. Quick Comparison. Mint. com Apps. Mint offers complete access to your financial data both through their website, and your favorite mobile device. They have mobile apps for Apple’s i. Phone, i. Pad, and Google’s Android. This makes it easy to access your finances on the go. For added security, they recently rolled out the Touch ID sensor for i. OS that quickly reads your fingerprint and automatically unlocks your phone, allowing you quick access to the Mint. First released in 2. Mint Quick. View is a companion app available only for Apple’s OS X operating system. It’s another method to get a quick glimpse into your personal finances. Mint Quick. View is easy to install from Apple’s App Store, and syncs up with your Mint. You then get a green leaf at the top of your toolbar that’s always running in the background. The app will alert you via badge notifications of changes to your finances. If you have Apple’s Mountain Lion or Mavericks edition of OS X, it can also put notifications into your message bar which is quite useful. Quick. View has similar functionality to Mint’s web site, and is recommended if you use Apple’s OS X and like Mint’s service. Get Alerts From Mint. Mint keeps an eye on your money, so you don’t have to. It’s easy to sign up for alerts to be sent via email or directly to your smartphone. Get alerts for: Late Fees. Over budget on a category. Bill reminders. Rate changes. Large purchases. How Does Mint Make Money? The service is free to use, and there are no hidden fees; this is otherwise known as the freemium model. You might be asking, “How does Mint make money from this free service?”. Well, they make money by offering “ways to save” or make you money by recommending various financial services in which they get a referral fee. They also recently introduced ad banners in various parts of the web site to monetize users. Additionally, you can now sign up for premium access to your credit report. Mint also sells the aggregate (not your individual) financial data to various providers. Things like: consumer spending, the average credit card balance, how many retirement accounts a user may have, etc. It must be stressed, the data is collected anonymously and does not reference back to individual usage. Is Mint Secure? I think locally installed applications like Quicken are going the way of the Dodo bird. I do think a hybrid of local and remote application (cloud based) like Mint. Since I’m in the technology industry and deal with security all the time, I know the risks of leaving security to a third party. Mind you, I’m not saying Mint is insecure. In many cases an individual’s desktop computer is much less secure. Of course, for Mint the perception of security is their biggest adoption road block. The recently added two- factor authentication is a nice but needed touch for any financial service. Mint won’t allow you access to your account until you validate your computer with something you have (this is the second factor with your password being your first). You can do this via one of two methods; either via the email address when you signed up, or by a SMS text message to your cell phone. Mint will send you a random code which you then must enter on their web site. How Does It Compare to Quicken? While I use Quicken as our primary method to manage our entire finances, I have also somewhat outgrown Quicken as well. Recently, I’ve been creating Microsoft Excel spreadsheets for managing parts of my portfolio. Specifically I manage our precious metals, and our security bucket (which is primarily fixed income) outside of Quicken. Quicken, or any other application for that matter, does not seem to have tools to help manage these areas of your finance. To manage these assets, I wind up transferring the total amount into a Quicken account. With this said, Quicken still has many features and functionality that in Mint is either very simplistic or non- existent. For a more in- depth comparision of the two, read our Quicken vs. Mint article. Pros and Cons. Pros. Weekly Summaries via Email — Find out what's happened in the past week with your finances. Alerts via Email or SMS — Mint will alert on pending bills, and ways to save money on transaction fees. Budgeting and Goal Setting — Know exactly where you are spending your money in an easy to understand graphical format. Automatic Downloaded Transactions — Automatically syncs your financial data into Mint (when it works properly). Credit Score Tracking — View and monitor your credit score, account usage, payment history and errors at a glance. Two- Factor Authentication — Validate your use before logging in by either your email message or cell phone SMS message. Bill Notification and Payment — With the integration of Mint Bills, Mint. Cons. Lack of Investing Features — Their investing section is OK at best. Personal Capital is a possible alternative that offers better investment tools. Synchronization Issues — This is a sore point with many users of Mint. At times syncing with your bank breaks, and can take a long time to get resolved. At the moment I have accounts syncing up with Mint, but are no longer showing in my accounts area to modify. 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Check the news and you’re guaranteed to hear to about conflict in some part of the world. But…Read more For one, typical atomic bombs use nuclear fission, or the splitting of unstable uranium or plutonium atoms, to enhance a bomb’s blasting power. When the atoms are split, their subatomic neutrons go free, splitting up more atoms and unleashing devastating amounts of energy. These types of atomic bombs were the ones used in World War II against Japan, and they’re what experts believe North Korea has been testing up until now. But the tremors felt during Sunday’s test may have belonged to a hydrogen bomb blast, albeit a small one—though experts are still skeptical. Hydrogen bombs, or thermonuclear bombs, are actually a lot scarier than your run- of- the- mill atomic bombs. They have thermonuclear fuel inside that can be ignited during the first stage, which is still powered by nuclear fission. But “H- bombs” have another trick up their sleeve. They employ a second stage of reactions using nuclear fusion (the force that powers the sun) to basically magnify the destructive force of a typical atomic explosion. As the fusion of deuterium and tritium (types of hydrogen) occurs and atoms link together, they fire off neutrons to create even more destructive power in a chain reaction when they come in contact with the bomb’s uranium layer. If you thought atomic bombs were bad, these things are truly nasty. This is advice I hope you never need but should know anyway. A nuclear attack is everybody’s worst…Read more To give you some perspective, one of the first high- yield thermonuclear bombs the U. S. tested at Bikini Atoll in 1. Castle Bravo,” was over 1,0. Little Boy,” dropped on Hiroshima in 1. Enola Gay. That bomb killed 6. In fact, the Castle Bravo blast was so intense, its designers were taken by surprise when it went off. They miscalculated the yield of the blast by almost 1. Another way to explain the difference in devastation: an atomic bomb could kill half of Manhattan; a hydrogen bomb could vaporize the entire city of New York. Still, experts are skeptical that North Korea has the capability to build and detonate a hydrogen bomb. This isn’t even the first time they’ve claimed to do such a thing either. I've decided to take various subjects that I'm asked about on a regular basis, and write a BLOG about them. That way I can refer people to my BLOG answers much like a. In January of 2. 01. The notion of an h- bomb test is concerning, but it’s also possible North Korea tested what’s known as a “boosted atomic bomb.” These boosted bombs just add a little thermonuclear gas to the bomb’s atomic core, increasing the blast yield, but not nearly as much as a hydrogen bomb. They’re only about three times the blasting power as Little Boy. For now, we’ll have to wait and see what U. S. reconnaissance can tell us in the coming days. 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Der Vergleich setzt aber voraus, dass die Verhältniszahlen in den einzelnen Betrieben nach gleichen Gesichtspunkten ermittelt worden sind. Die Schwierigkeit in der Anwendbarkeit des äußeren Betriebsvergleichs liegt darin, vergleichbare Betriebe bzw. Unternehmen zu finden. In Deutschland findet der äußere Betriebsvergleich allenfalls Anwendung bei der Schätzung gem. Abs. 1 AO, wonach die Finanzbehörde die Besteuerungsgrundlagen bzw. Einkünfte schätzen darf, wenn sie sie nicht ermitteln oder berechnen kann. C: C (Programmiersprache) IT: C: Country (X.400-Adressierung, Land) IT: C: Kohlenstoff: Chemisches Element: C: Kollektor (Transistor) Elektronik: C: privater Konsum. 1IFRS/IAS1 do not contain any specific regulations for the accounting treatment of R&D activities. Instead, the general regulations relating to reporting intangible. Ansonsten sind äußerer Betriebsvergleich und die US- Gewinnvergleichsmethode in Deutschland nicht anerkannt. Rn. B 2. 17 ff., D 2. S 1. 31 ff. s. auch Gewinnvergleichsmethode Äußerer Preisvergleich. Beim äußeren Preisvergleich wird im Rahmen der Preisvergleichsmethode der Verrechnungspreis eines Unternehmens aus Geschäften mit Nahestehenden mit den Preisen verglichen, die für Abschlüsse zwischen voneinander unabhängigen Dritten unter vergleichbaren Umständen festgestellt wurden. Rn. D 3 ff., N 1. Innerer Preisvergleich, Preisvergleichsmethode Amtsermittlungsgrundsatz. Mitwirkungspflicht Anlaufphase Anlaufkosten. Die Anlaufphase bezeichnet den Zeitraum, der auf die Gründung eines Geschäftsbetriebs folgt. Im Rahmen dieser ersten Phase im Lebenszyklus eines Unternehmens entstehen i. R. vergleichsweise hohe Aufwendungen. Zudem müssen sich in dieser Phase die Umsatzerlöse erst stabilisieren. Daher kommt es innerhalb der Anlaufphase i. R. zu Verlusten bei den neugegründeten Unternehmen. Bei verbundenen Unternehmen stellt sich die Frage, ob und wie die erhöhten Kosten innerhalb der Anlaufphase durch entsprechende Verrechnungspreisansätze zwischen den beteiligten verbundenen Unternehmen zu verteilen sind. Ebenso ist der Zeitraum zu bestimmen, den die Anlaufphase umfasst. Gemäß den deutschen Verwaltungsgrundsätzen sind Anlaufkosten grundsätzlich von dem neu gegründeten Unternehmen zu tragen. Der BFH hat eine zeitliche Bestimmung der Verlustphase der Anlaufzeit immer nur für jeden Einzelfall vorgenommen. Die anerkannten Verlustzeiträume schwanken von drei bis zu (im Ausnahmefall) vierzehn Jahren. Von der Anlaufphase eines Unternehmens ist die Markteinführung eines neuen Produkts zu unterscheiden. Dementsprechend sind die betriebsbedingten Anlaufkosten eines Unternehmens von den produktbezogenen Kosten der Markteinführung eines neuen Produkt zu trennen (s. Markterschließung). Rn. N 2. 75 ff. s. Aquavit- Urteil, Markterschließung, Verluste, Werbung Borstell 1.
ABC Anpassungen Anpassungen. Zur Ermittlung von Verrechnungspreisen sind die Umstände zu beachten, auf Grund derer sich die Preise zwischen Fremden im Markt bilden. Soweit sich die Bedingungen des zu beurteilenden Geschäfts und des Vergleichsgeschäfts nicht in vollem Umfang entsprechen, sind die marktentstandenen Daten angemessen zu berichtigen, um sie an die abweichenden Bedingungen des zu beurteilenden Geschäfts anzupassen. Anpassungen können vorgenommen werden, um die Angemessenheit der Ergebnisse zu verbessern, wenn die Auswirkungen solcher Unterschiede auf die Preise (Preisvergleichsmethode), Kosten oder Gewinnaufschläge (Kostenaufschlagsmethode) oder Margen (Wiederverkaufspreismethode) mit ausreichender Genauigkeit festgestellt werden können. Anpassungen ermöglichen insbesondere den Standardmethoden ein breiteres Anwendungsgebiet. International ist jedoch umstritten, inwieweit Anpassungen im Rahmen einer Verrechnungspreismethode möglich sind, ohne deren Anwendbarkeit an sich in Frage zu stellen. Bei einigen Geschäfts- und Vertragsarten verlangen die unterschiedlichen nationalen Regelungen systematische Anpassungen im Zeitverlauf, sog. Anpassungen (s. dazu unter Periodische Anpassungen). Einige Staaten verlangen z. B. periodische Anpassungen der Entgelte bei der Überlassung von immateriellen Wirtschaftsgütern. Wird z. B. in den USA ein immaterielles Wirtschaftsgut für eine Dauer von mehr als einem Jahr überlassen, unterliegt das verrechnete Entgelt grundsätzlich einer jährlichen Anpassung, um sicherzustellen, dass es dem Einkommen, das dem immateriellen Wirtschaftsgut gerecht wird, entspricht. International gilt es Anpassungen und Berichtigungen zu unterscheiden. Im Gegensatz zu präventiven Anpassungen bei der Anwendung der Verrechnungspreismethoden durch den Steuerpflichtigen dienen nachträgliche Berichtigungen der Finanzbehörden dem Zweck, die Verminderung von Einkünften rückgängig zu machen (s. Berichtigung von Einkünften (Erstberichtigung)). Rn. G 6. 17 ff., N 8 ff., N 1. Berichtigung von Einkünften (Erstberichtigung), Periodische Anpassungen Aquavit- Urteil. Grundlegendes Urteil des Bundesfinanzhofs vom (Az.: I R 3/9. BSt. Bl. II 1. 99. Verrechnungspreisgestaltung bei Vertriebsgesellschaften, insbesondere bei der Neueinführung von Produkten (hier: ein bestimmter dänischer Aquavit in Deutschland). Demnach sollen Vertriebsgesellschaften nur dann Kosten der Markteinführung übernehmen, soweit dies branchenüblich ist und der Vertriebsgesellschaft ein angemessener Betriebsgewinn verbleibt. Verluste werden nur anerkannt, wenn diese innerhalb eines überschaubaren Kalkulationszeitraums ausgeglichen werden. Im entschiedenen Fall sind Verluste von drei Jahren anerkannt worden. Rechtsprechung bestätigt durch das ebenso grundlegende sog. Dokumentations- Urteil des BFH (U. Az: I R 1. 03/0. 0, ISt. R 2. 00. 1, 7. 45) s. Rn. N 2. 75 ff. s. Anlaufphase Anlaufkosten, Markterschließung, Verluste Arbeitnehmerentsendung. Soweit insbesondere aus dem Ausland nach Deutschland entsandte Arbeitnehmer Gehälter beziehen, die über das hinausgehen, was im Inland angestellte, vergleichbare Arbeitnehmer verdienen, unterstellt die Finanzverwaltung im BMF- Schreiben vom ( Verwaltungsgrundsätze Arbeitnehmersentsendung, BSt. Bl I 2. 00. 1, 7. Verletzung des Arm s length Principles darstellen soll, insbesondere wenn die inländische Tochtergesellschaft keine Gewinne erzielt. Rn. R 1 ff. Arm s length principle. Das Arm s length principle oder der Maßstab des Fremdvergleichs ist das bestimmende Element für die Bildung von Verrechnungspreisen. Nach 1 ASt. G ist bei der Beurteilung von Verrechnungspreisen zwischen nahe stehenden Personen der Maßstab des Fremdvergleichs (sog. Arm s length principle) 2 Borstell. Auftragsfertigung ABC heranzuziehen. Die Geschäftsbeziehungen zwischen nahe stehenden Personen (Definition vgl. Abs. 2 ASt. G) werden daraufhin überprüft, ob sich die Beteiligten wie voneinander unabhängige Dritte verhalten haben (Tz VGr) und insbesondere, ob unabhängige Dritte unter vergleichbaren Umständen Preise in gleicher Höhe vereinbart hätten (vgl. Tz VGr). Voraussetzung für die Anerkennung der Verrechnungspreise ist die zivilrechtlich wirksame Vereinbarung derselben (vgl. Tz VGr). Die Lieferungen oder Leistungen müssen im Interesse des Empfängers liegen, tatsächlich erbracht und betrieblich veranlasst sein und dürfen ihren Rechtsgrund nicht in gesellschaftsrechtlichen Beziehungen haben (Tz VGr). Bei Lieferungs- und Leistungsbeziehungen zwischen einer Gesellschaft und ihrem beherrschenden Gesellschafter gilt es zusätzlich, die Forderung nach Abschluss einer klaren und eindeutigen Vereinbarung im Vorhinein (s. Klare und eindeutige Vereinbarungen) zu beachten. Als Maßstab des Fremdvergleichs wird die verkehrsübliche Sorgfalt eines ordentlichen und gewissenhaften Geschäftsleiters gegenüber Fremden zugrunde gelegt (Tz VGr). Dabei werden dem ordentlichen Geschäftsleiter Entscheidungsspielräume zugestanden (Tz VGr). Er kann den Verrechnungspreis nach einer von ihm auszuwählenden Methode mit der gebotenen Sorgfalt aus den ihm verfügbaren oder ihm zugänglichen Daten ableiten. Rn. B 1. 84 ff., C 1 ff. Klare und eindeutige Vereinbarungen, Ordentlicher und gewissenhafter Geschäftsleiter Arm s length range. Bandbreiten Assistenzleistungen. Unter Assistenzleistungen sind Tätigkeiten der Muttergesellschaft bzw. 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