Narrow search
Showing 1 - 5 of 5
Cover Image
International company taxation and tax planning
Endres, Dieter (ed.); Spengel, Christoph (ed.) - 2015
Persistent link: https://www.econbiz.de/10011478969
Cover Image
A common consolidated corporate tax base for Europe
Schön, Wolfgang (ed.); Schreiber, Ulrich (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003666427
Cover Image
Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-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...
Persistent link: https://www.econbiz.de/10010309809
Cover Image
Book-tax conformity : empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-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...
Persistent link: https://www.econbiz.de/10009572450
Cover Image
Characterizing true book-tax differences : evidence from linked financial and tax accounts
Zinn, Benedikt; Spengel, Christoph; Nicolay, Katharina - In: Die Betriebswirtschaft : DBW 76 (2016) 3, pp. 213-231
Persistent link: https://www.econbiz.de/10011639573