Tax accounting, tax sheltering and profit shifting : empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU
vorgelegt von Maria Theresia Evers
| Year of publication: |
2017
|
|---|---|
| Authors: | Evers, Maria Theresia |
| Institutions: | Universität Mannheim (degree granting) |
| Publisher: |
Mannheim |
| Subject: | Maßgeblichkeitsprinzip | Authoritative principle | Jahresabschluss | Financial statement | Unternehmensbesteuerung | Corporate taxation | Besteuerungsverfahren | Taxation procedure | EU-Unternehmensbesteuerung | European corporate taxation | Steuerbelastung | Tax burden | Deutschland | Germany | EU-Staaten | EU countries | Unternehmen | Steuerrecht | Besteuerungsgrundlage | Steuervermeidung |
| Description of contents: | Table of Contents [gbv.de] |
| Extent: | IX, 205 Blätter Diagramme |
|---|---|
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Hochschulschrift ; Thesis ; Sammlung ; Collection of articles written by one author |
| Language: | English |
| Thesis: | Dissertation, Universität Mannheim, 2017 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011636941