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Unternehmenssteuerbelastung im internationalen Vergleich : Anhörung vor dem Finanzausschuß des Deutschen Bundestages am 23. Juni 1999

Jacobs, Otto H. - 1999

Persistent link: https://www.econbiz.de/10010501574

Die Belastung von Unternehmen mit Steuern und Sozialabgaben in Europa und den USA : eine quantitative Analyse der relevanten Einflußfaktoren

Jacobs, Otto H. - In: Unternehmensrechnung und -besteuerung : Grundfragen und …, (pp. 451-487). 1998

Persistent link: https://www.econbiz.de/10001304093

The Effective Average Tax Burden in the European Union and the USA : A Computer-Based Calculation and Comparison with the Model of the European Tax Analyzer

Jacobs, Otto H.; Spengel, Christoph - 2008

comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …

Persistent link: https://www.econbiz.de/10014089716

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

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...

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