Abstract
For multinational companies the written report is a major medium of communication. Moving on this assumption, this article suggests that problems do occur within reports between German subsidiaries and parent American companies in the United States. The discussion is divided into two parts: 1) problems associated with operating and action reports as viewed by Germans and Americans, and 2) the place of exterior forces such as culture and language upon the written report. In the end, cultural variances may be the major factor affecting written communication within the same company, yet of two different nationalities.