“Other statutes” in the sense of Sec. 140 German Tax Code can also comprise foreign legal statutes. A stock corporation under the laws of Liechtenstein being subject to limited taxation on Germany is therefore obliged to keep business records according to Sec. 140 German Tax Code based on its accounting obligations in Liechtenstein (Ruling of the German Federal Fiscal Court dated November 14, 2018 – I R 81/16; published on April 17, 2019)