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EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005

Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … possible. Compared to national GAAP the advantage of IAS/IFRS as a starting point for tax accounting derives from the …

Persistent link: https://www.econbiz.de/10002905889

IAS/IFRS in Belgium : quantitative analysis of the impact on the tax burden of companies

Haverals, Jacqueline (contributor) - 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 different sectors. The use of IAS/IFRS as a starting point for tax purposes …

Persistent link: https://www.econbiz.de/10002905902

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/10003814053

Hidden champions - how young and small technology-oriented firms can attain high export-sales ratios

Fryges, Helmut (contributor) - 2006

of a sample of young technology-oriented firms in Germany and the UK. The empirical results confirm that neither youth …

Persistent link: https://www.econbiz.de/10003338001

Wirkung und Effizienz von Strafrecht : "Was geht?" bei jungen Gewalttätern?

Entorf, Horst (contributor) - 2008

of diversion failed as increasing shares of dismissals by prosecutors and judges enhance crime rates in Germany. Crime is …

Persistent link: https://www.econbiz.de/10003745091

Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland : Eine Längsschnittbetrachtung auf der Basis des sozioökonomischen Panels

Borgloh, Sarah (contributor); … - 2007

Der vorliegende Beitrag untersucht die Verteilungswirkungen der Hochschulfinanzierung im Längsschnitt. Die Leistungen, die Hochschulabsolventen in Form der Hochschulbildung erhalten, werden den hochschulbezogenen (Steuer-)Lasten der Hochschulabsolventen gegenübergestellt. Es zeigt sich, dass...

Persistent link: https://www.econbiz.de/10003447785

Costs and benefits of inter-departmental innovation collaboration

Cuijpers, Maarten; Guenter, Hannes; Hussinger, Katrin - 2011

Inter-departmental innovation collaboration facilitates innovation performance. At the same time, it has been identified as source of increased coordination costs. Using organizational information processing theory, this paper builds and tests hypotheses on the costs and benefits of...

Persistent link: https://www.econbiz.de/10008901576