The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different...

The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different...

The internationalisation of financial accounting and the European Commission’s ambition toharmonise corporate taxation have raised the question whether IFRS accounts could be usedfor tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate taxburdens in different EU...

Obwohl steuerliche Wertansätze für ökonomische Entscheidungen eines breiten Adressatenkreises bedeutsam sein können, sind sie für externe Bilanzadressaten weitgehend unbekannt. So wäre beispielsweise im Bereich der betriebswirtschaftlichen Steuerlehre die Durchführung empirischer Studien...

Although tax values of corporate assets and liabilities can be relevant for economic decisions, they are typically unknown to financial statement users. Tax values permit to conduct empirical studies about exercise of IFRS and tax options. Furthermore, the level of tax loss carryforwards and tax...

Although tax values of corporate assets and liabilities can be relevant for economic decisions, they are typically unknown to financial statement users. Tax values permit to conduct empirical studies about exercise of IFRS and tax options. Furthermore, the level of tax loss carryforwards and tax...

Although tax values of corporate assets and liabilities can be relevant for economic decisions, they are typically unknown to financial statement users. Tax values permit to conduct empirical studies about exercise of IFRS and tax options. Furthermore, the level of tax loss carryforwards and tax...

The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different...