Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2009
related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income …