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
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|---|---|
| Authors: | Kager, Rebekka ; Niemann, Rainer |
| Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 0044-2372, ZDB-ID 2010744. - Vol. 83.2013, 5, p. 437-470
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