Income determination for corporate tax purposes using IFRS as a starting point : evidence for listed companies within Austria, Germany, and The Netherlands
Year of publication: |
2013
|
---|---|
Authors: | Kager, Rebekka ; Niemann, Rainer |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 83.2013, 5, p. 437-470
|
Subject: | Steuerharmonisierung | Tax harmonization | Aktiengesellschaft | Listed company | IFRS | Australien | Australia | Deutschland | Germany | Niederlande | Netherlands | 2004-2008 |
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