Leszczyłowska, Anna - In: European financial and accounting journal : EFAJ 10 (2015) 4, pp. 19-31
The aim of the paper is to empirically examine the scale and the distribution of the tax advantage which emerges when provisions for future liabilities are deductible from taxable earnings, as proposed in the CCCTB concept. The paper concentrates on Poland – a country for which the expected...