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Bilanzielle Behandlung von hybriden Finanzinstrumenten: Eine Übersicht
Schröder, Michael; Gans, Julia - 2009
Im Zusammenhang mit den neuen 'Basel-II'-Regelungen, die die Kreditvergabe an Unternehmen verändern, wächst das Interesse besonders kleiner und mittlerer Unternehmen an hybriden Finanzierungsinstrumenten. Diese Finanzierungsform wird auch als Mezzanine-Finanzierung bezeichnet. Je nach...
Persistent link: https://www.econbiz.de/10010298726
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EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer
Stetter, Thorsten; Spengel, Christoph; Jacobs, Otto H.; … - 2005
burdens of companies in 13 countries (Austria, Belgium, the Czech Republic, France, Germany, Hungary, Ireland, Latvia, the …
Persistent link: https://www.econbiz.de/10010297444
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Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …
Persistent link: https://www.econbiz.de/10010309809
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Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States
Oestreicher, Andreas; Spengel, Christoph - 2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10010297915
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the 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...
Persistent link: https://www.econbiz.de/10010298798
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Responses of firms to tax, administrative and accounting rules: Evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
Persistent link: https://www.econbiz.de/10011544663
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the 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...
Persistent link: https://www.econbiz.de/10005097568
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Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States
Oestreicher, Andreas; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10005097774
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EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer
Stetter, Thorsten; Spengel, Christoph; Jacobs, Otto H.; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2005
burdens of companies in 13 countries (Austria, Belgium, the Czech Republic, France, Germany, Hungary, Ireland, Latvia, the …
Persistent link: https://www.econbiz.de/10005098194
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IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies
Haverals, Jacqueline - 2005
The adoption of IAS/IFRS in the European Union is part of the European Commission?s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective tax burden of Belgian companies for eleven...
Persistent link: https://www.econbiz.de/10010297445