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 …

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 …

-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 …

International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …

a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity in Germany in 2010. In …

close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of … position and to analyze the components of temporary book-tax differences that add to the reporting gap in Germany. To this end …