effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … 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 …

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 …

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum …